Kotzin Bros. v. United States

The merchandise involved in this appeal consists of clocked silk hosiery imported under the tariff act of 1913, and clocked wool hosiery imported under the Tariff Act of 1922.

The silk hosiery, represented by Exhibit 1 in protest No. 971599, was assessed for duty by the collector at 60 per centum ad valorem as embroidered wearing apparel under paragraph 358 of the Tariff Act of 1913, the pertinent part of which reads as follows:

Par. 358. * * * embroideries, wearing apparel, handkerchiefs, and all articles or fabrics embroidered in any manner by hand or machinery, whether with a plain or fancy…