United States v. Rice-Stix Dry Goods Co.

The Government has appealed to this court from a judgment of the United States Customs Court wherein certain merchandise was held dutiable as belt buckles at 15 cents per hundred and 20 per centum ad valorem under the provisions of paragraph 346, Tariff Act of 1922, and certain other articles held dutiable as metal clasps not plated with gold, silver or platinum, at 55 per centum ad valorem under paragraph 348 of said act.

In so holding, the Customs Court sustained the protest of appellee, reversing the decision of the collector who held all the articles here involved to be specially provided…