United States v. Miller & Sons

Merchandise, described in the several invoices as “enameled Tom-bac-shoe-buckles,” and consisting of enameled shoe ornaments of various shapes and designs, composed in part of base metal, was assessed for duty by the collector at 80per centum ad valorem as “articles * * * designed to be worn on apparel or carried on or about or attached to the person,” under paragraph 1428 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 1428. * * * and articles valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person, *375s…