Morimura Bros. v. United States

The merchandise in this case consists of lamp shades, which were assessed for duty at the rate of 60 per cent under the provisions of paragraph 358 of the act of 1913, and are claimed to be dutiable at the rate of 45 per cent ad valorem as manufactures of silk under paragraph 318 of the same act. The board overruled the protest, and held the lamp shades to be in part of braid and dutiable under the provisions of paragraph 358 providing for “ braids, loom woven and ornamented in the process of weaving, or made by hand, or on any braid machine, knitting machine, or lace machine, and not…