Rolland Frères (Inc.) v. United States

"Tams,” crowns, hats, hat braids, “ all-over” braids, bands, strips, sheets, flowers, and ornaments, some made of a material called "visca” and others of "cellophane,” were classified by the collector of customs either as filaments of artificial silk or as articles composed in chief value of yarns, threads, filaments, or fibers-of artificial silk. The articles classified as “ artificial silk in the form of filaments,” were assessed for duty at 35 per cent ad valorem under paragraph 319 of the tariff act of 1913, and those classified as composed in chief value of yarns, threads, filaments, or…