Jaeger's Sanitary Woolen System Co. v. United States

Shawls composed of wool, knitted in imitation of lace, were classified and assessed by the collector under paragraph 358 of the tariff act of 1913 at 60 per cent ad valorem as wearing apparel made wholly or in part of lace of any kind.

The importer protested, claiming classification under paragraph 291 of the act, which provides for a duty of 35 per cent ad valorem.

No oral testimony was offered before the Board of General Appraisers, but the facts necessary to present the issue were embodied in the papers sent to it by the collector and in a stipulation of counsel. Thereupon the board…