United States v. Chichester

On January'24, 1924, appellees imported certain combs at the Port of New York. These were classified by the collector under paragraph 1428. of the Tariff Act of 1922 as combs composed of metal, valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person, at 80 per centum ad valorem. The importers protested, claiming the same to be properly dutiable as manufactures of metal, under paragraph 399 of said act. On appeal, the court below sustained the protest, and the Government appeals.

The competing paragraphs of the statute are as…