United States v. Lines

This appeal brings here for review two decisions of the Board of General Appraisers. It is the third time that the same merchandise *553has been before this court for a decision as to its proper classification, each case, however, involving different points. The provisions under consideration are paragraphs 400 and 402 of the tariff act of 1909, which, so far as pertinent, read:

400. Handkerchiefs or mufflers composed wholly or in chief value of silk, finished or unfinished, if cut, not hemmed, or hemmed only, shall pay fifty per centum ad valorem; if such handkerchiefs or mufflers are hemstitched…