Neuss, Hesslein & Co. v. United States

TOWNSEND, District Judge.

The articles in question herein are tidies or covers with openwork patterns formed therein, the threads and edges of which have been stitched in ornamental designs by hand'. The collector assessed them for duty under Tariff Act Oct. 1, 1890, c. 1244, § 1, par. 373, Schedule J, 26 Stat. 594, as articles composed of flax embroidered or embroideries. The importers protested, claiming that they were neither embroideries or commercially known as such, but were dutiable as manufactures of flax, under paragraph 371 of said act, 26 Stat. 594. The only evidence as to…