United States v. Saks

Imported merchandise, described in the invoice as “shoe buckles,” was assessed for duty by the collector at 80 per centum ad valorem as articles in chief value of metal to be worn on or about or attached to the person, under paragraph 1428 of the Tariff Act of 1922, the pertinent part of which is 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, card cases, chains, cigar cases, cigar cutters, cigar holders, cigarette cases, cigarette holders, coin…