Rumpp v. United States

Fittings for leather bags, dressing cases, manicure cases, and other leather cases and boxes imported by C. F. Rumpp & Sons, Langfeld Bros., Dingelstedt & Co., and John Wanamaker, were classified by the collectors of customs as articles composed of metal valued above 20 cents per dozen pieces and designed to be worn on the apparel or carried on or about or attached to the person, and were accordingly assessed for duty at 60 per cent ad valorem under that part of paragraph 356 of the tariff act of 1913 which reads as follows:

356. * * * Articles valued at above 20 cents per dozen pieces…