United States v. Basket Importing Co.

This is an appeal by the Government from a judgment of the Board of General Appraisers sustaining the protest of the importer to the collector’s assessment of duty on certain colored straw baskets or bags, used by ladies for carrying purposes, under paragraph 409 of the tariff act, 1922.

Paragraph 409 reads as follows:

Porch and window blinds, baskets, chair scats, curtains, shades, or screens, any of the foregoing wholly or in chief value of bamboo, wood, straw, papier-máché, palm leaf, or compositions of wood, not specially provided for, 35 per centum ad valorem; if stained, dyed, painted,…