United States v. Harper

The issue here is whether fans composed of. wood and silk, and embroidered with silk, are dutiable at the rate of 50 per cent ad valorem under paragraph 427 of the tariff act of July 24, 1897, which reads as follows:

427. Fans of all kinds, except common palm leaf fans, fifty per centum ad valorem.

or at the rate of 60 per cent ad valorem under the provisions of paragraphs 390 and 339 of the same act, the pertinent parts of which are as follows:

390. Laces, * * * embroideries and articles embroidered by hand or machinery, * * * all of the above-named articles made of silk, or. of which silk is…