United States v. Kann

The merchandise here involved is represented by a sample which bears the appearance externally of being a metal mechanical pencil having the ordinary attachment or clip for fastening or holding same in the pocket. When the top portion is removed a cigar or cigarette lighter is disclosed.

Classification was made by the collector and combination rates of duty, said by appellee to be “equivalent to 110 per centum ad val-orem,” were assessed under paragraph 1527 of the Tariff Act of 1930, which makes provision for—

Articles valued above 20 cents per dozen pieces, designed to be worn on apparel or…