King Collar Button Co. v. United States

Barber, Judge,

delivered tbe opinion of the court:

The merchandise in this case consists of parts of collar buttons made of metal. It was assessed at 50 per cent ad valorem under the last clause of paragraph 427 of the act of 1909 as buttons “not specially provided for.” The importers protested, claiming the merchandise was dutiable under paragraph 427 at only three-fourths of 1 cent per line per gross and 15 per cent ad valorem, or at other compound rate according to its composition, or at 45 per cent ad valorem under paragraph 199 as a manufacture of metal not specially provided for.

Paragraph…