Vantine v. United States

The issue in this case is whether certain screens of varying height, consisting of frameworks of wood with embroidered silk panels, are dutiable as assessed by the collector under paragraph 402 or as claimed by the importers under paragraph 214 of the tariff act of 1909.

The two paragraphs in question read as follows:

402. Laces, edgings, insertings, galloons, flouncings, neck rufflings, ruchings, braids, fringes, trimmings, ornaments, nets or nettings, veils or veilings, and articles made wholly or in part of any of the foregoing, or of chiffons, embroideries and articles embroidered by hand…