Cohn v. United States

The merchandise involved in this case was imported under the tariff act of 1909, and consists of certain brooches, lavalieres, and earrings.

The collector held them to be dutiable at cumulative rates equal to 85 per cent ád valorem, under the first provisions of paragraph'488 of the act,, as earrings and brooches "composed in chief value of brass, plated, and set with imitation precious stones, * * * designed to be worn on apparel or attached to the person, * * * commonly known as jewelry and valued at over 20 cents per dozen • pieces.”

The importers protested against this assessment, claiming,…