United States v. Cohn

The merchandise involved in this case consists of certain silver necklets, which were imported under the tariff act of 1909. They were assessed with duty by the collector at cumulative rates equal to 85 per cent ad valorem, under the provisions of paragraph 448 of the act, as “brooches, lockets, necklaces, and other articles of personal *274adornment of silver and of brass, plated, some set with imitation precious stones, valued at over 20 cents per dozen pieces.”

The importers duly filed their protest to this assessment, claiming, among other things, that the importations were duitable at 60 per…