United States v. Murphy

The issues in this case involve the proper classification of goods referred to in the appraiser’s report as “shoe buckles.” The appraiser’s report, which was introduced in evidence, is as follows:

The merchandise, subject of protest, consists of certain shoe buckles of an ornamental character, composed of metal and imitation precious stones, valued at over 20 cents per dozen pieces, and was advisorily classified under the provisions of paragraph 1428 of the Tariff Act of 1922 at the rate of 80 per centum.

The merchandise is of the same general character as that under consideration in United…