United States v. Sussfeld

The merchandise in this case consists of pedometers assessed for duty under paragraph 356 of the act of 1913, claimed to be dutiable at 20 per cent ad valorem under paragraph 167 of the same act. *127The board sustained the protest making such claim, and the Government appeals.

The pertinent provisions of paragraph 356, which the Government invokes, read as follows:

» ⅜ ⅜ Articles valued above 20 cents per dozen pieces designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, cardcases, chains, cigar cases, cigar cutters, cigar holders,…