Coty (Inc.) v. United States

The appellant imported certain metal lip-stick holders which were classified by the collector under the following provision of paragraph 1428 of the Tariff Act of 1922:

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, cardcases, chains, cigar cases, cigar cutters, cigar holders, cigarette cases, cigarette holders, coin holders, collar, cuff, and dress buttons, combs, match boxes, mesh bags and purses, millinery, military and hair ornaments, pins, powder cases,…