Air Clearance Ass'n v. United States

Oliveb, Chief Judge:

This case involves so-called tanks or cartridges for lighters. They were assessed with duty at rates equivalent to 110 per centum ad valorem as parts of cigarette lighters of the class covered by the provisions of paragraph 1527 (c) of the Tariff Act of 1930, which, so far as pertinent, reads as follows:

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, eardcases, chains, cigar cases, cigar cutters, cigar holders, cigar'lighters, cigarette cases, cigarette holders,…