Zimmermann v. United States

The merchandise now in question consists of hat braids made of real horsehair and women’s untrimmed hats made from such braids. The articles were imported under the tariff act of 1897, and the collector assessed duty thereon at the rate of 60 per cent ad valorem by similitude to silk braids and silk hats, respectively, under paragraph 390 of that act.

*105Tbe importers protested, claiming assessment of tbe braids at 20 per cent ad valorem and tbe bats at 35 per cent ad valorem by similitude to straw braids and straw bats, respectively, under paragraph 409 of tbe same act. An alternative claim was…