Bronston Bros. v. United States

This suit involves the dutiable status of certain hats, made of straw braid manufactured from bleached split straw, which merchandise was imported through the port of New York while the Tariff Act of 1922 was in force.

The collector took duty at the rate of 60 per centum ad valorem, classifying the merchandise under that part of paragraph 1406 of said act which reads as follows:

Par. 1406. Braids, plaits, * * * composed wholly or in chief value or straw, chip, grass, * * * suitable for making or ornamenting hats * * * *65all other hats, composed wholly or in chief value of any of the foregoing…