United States v. Kress

Heavy steel key rings attached to steel snap hooks having leather loops, imported at the port of New York, and valued at more than 20 cents per dozen pieces, were classified by the collector as articles designed to be carried on or about or attached to the person and were accordingly assessed for duty at 80 per centum ad valorem under that part of paragraph 1428 of the Tariff Act of 1922, which reads as follows:

1428. * * * 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,…