United States v. Smith & Co.

Hatfield, Judge,

delivered tbe opinion of the court:

The merchandise involved in this appeal consists of embroidered fiouncings or embroideries in the form of fiouncings.

The case was submitted to the Board of General Appraisers on the record, the appraiser’s report, and a stipulation entered into by counsel.

The invoice describes the-merchandise as “embroidered cotton cloth.”

*385The appraiser's report reads as follows:

The merchandise in question consists of embroideries in the form of insertings, allovers, edgings, flouncings, etc., composed of cotton. It was returned for duty at 90 per cent ad…