United States v. Clarke

The merchandise involved in this appeal consists of articles known both as dress buckles and as dress clasps, together with articles known as slides. All were assessed for duty by the collector as articles designed to be worn on apparel or carried on or about or attached to the person, at 80 per centum ad valorem 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, such as and including buckles,…