Kupfer Bros. Co. v. United States

The merchandise in question was invoiced as gold borders. It consists of metal-coated paper cut into strips each about 2⅝ feet long and one-quarter of an inch wide, embossed with a small ornamental design and with the letters “P” and “T.” The strips which appear in the representative sample are 12 in number, and by the process of manufacture remain attached to a very narrow border at each end, evidently maintained for convenience in the use of the strips, which when used are torn off and devoted to their intended purpose. The only testimony in the case tends to show that these strips are used…