United States v. Bailey

The Government has here appealed from a judgment of the United States Customs Court sustaining, in part, certain protests of appellees against the classification by the collector of buttons (stipulated to be in chief value of glass), under paragraph 1428 of the. Tariff Act of 1922, duty being assessed thereon by the collector at 80 per centum ad valorem.

The Customs Court held the articles dutiable at 45 per centum ad valorem as being “buttons not specially provided for,” falling within *376paragraph 1411 of said act, construing the words “composed of metal” in paragraph 1428 to mean “not only * *…