Bier v. United States

Paragraph 352 of the Tariff Act of 1922, among other things, provides for—

Mechanical pencils made of base metal and not plated with gold, silver, or platinum, 45 cents per gross and 20 per centum ad valorem:

Paragraph 1428 of the act contains a provision for—

* * * 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 * * * and like articles * * * 80 per centum ad valorem.

The merchandise…