United States v. Hirschbach & Smith Inc.

The merchandise involved in this appeal consists of wool yarn. It was assessed for duty by the collector at 36 cents per pound and 40 per centum ad valorem under paragraph 1107 of the Tariff Act of 1922, which reads as follows:

Par. 1107. Yarn, made wholly or in chief value of wool, valued at not more than 30 cents per pound, 24 cents per pound and 30 per centum ad valorem; valued at more than 30 cents but not more than $1 per pound, 36 cents per pound and 35 per centum ad valorem; valued at more than $1 per pound, 36 cents per pound and 40 per centum ad valorem.

The only question involved is…