Everbest Jewelry Corp. v. United States

OliveR, Chief Judge:

This protest involves certain miniature flashlights, identified on the invoice as “ ‘Ton Lite’ Flashlights,” which were assessed with duty at the rate of 55 per centum ad valorem under the provisions of paragraph 1527(c) (2) of the Tariff Act of *1171930, as modified by T.D. 53865, supplemented by T.D. 53877, which, so far as pertinent, reads as follows:

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, card cases, chains, cigar cases, cigar cutters, cigar holders,…