Overton & Co. v. United States

Certain merchandise imported at the port of New York was returned by the appraiser as bagging for cotton and was assessed for duty by the collector of customs at six-tenths of 1 cent per square yard under the provisions of paragraph 355 of the tariff act of 1909, which said paragraph reads as follows:

355. Bagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton, composed of single yams made of jute, jute butts, or hemp, not bleached, dyed, *184colored, stained, painted, or printed, not exceeding 16 threads to the square inch, counting the warp and filling, and weighing…