Stern v. United States

Hatfield, Judge,

delivered tire opinion of tbe court:

The merchandise involved in this appeal consists of hats composed of straw. Some were trimmed with artificial flowers and fancy' feathers, and the others were trimmed with silk ribbon. In each instance the material with which the hats were trimmed was the component of chief value.

The hats trimmed with artificial flowers and fancy feathers were assessed for duty by the collector at 60 per cent ad valorem under paragraph 1419 of the tariff act of 1922; and those trimmed with silk ribbon were assessed at the same rate of duty under paragraph…