Buss v. United States

The articles now upon appeal are combination collar and cuff buttons having a metal shank and levers, with a base composed of metal covered with celluloid.

Duty was assessed upon the articles at the rate of 40 per cent ad valorem under the provision for “buttons not specially provided for” in paragraph 339, tariff act of 1913.

The importers protested, claiming assessment of the articles at 15 per cent ad valorem under the provision for “metal buttons” in páragraph 151 of the same act.

The protest was submitted to the Board of General Appraisers and was overruled. The importers now appeal.

The…