Hirshbach v. United States

The merchandise is truly described in the evidence and in the opinion of the board as paper leaves of various colors. It was assessed for duty under paragraph 438 of the tariff act of 1909, the relevant portion of which relates to—

Artificial or ornamental feathers, fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this section.

This assessment was upheld by the Board of General Appraisers.

The importers in this court claim that the merchandise is properly dutiable under paragraph 415 of the same act, the relevant part of…