General Shoe Corp. v. United States

Oliver, Presiding Judge:

This is a suit against the United States by protest against the assessment of duty by the collector of customs at the port of Nashville, Tenn., on 50,000 pairs of iron shoe buckles imported from Mexico. The involved articles were classified at a compound rate aggregating 110 percent ad valorem under paragraph 1527 (e) (2), Tariff Act of 1930, as articles in chief value of metal other than gold or platinum, valued at above 20 cents per dozen pieces, which are “designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles…