United States v. Horstmann Co.

Merchandise consisting of brass saber chains, nickel plated, was assessed for duty by the collector at the port of Philadelphia, as chains designed to be worn on apparel or carried on or about the person, at 80 per centum ad valorem under paragraph 1428 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 1428. * * * 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, cardcases, chains, cigar cases, cigar cutters, cigar holders, cigarette eases, cigarette…