Burlington Venetian Blind Co. v. United States

The importation in this case consists of so-called ladder tapes made of cotton. These tapes are used in the manufacture of Venetian blinds and are part of the mechanical device by which the slats of the blinds are raised or lowered. The merchandise was assessed for duty as a cotton tape at the rate of 60 per cent ad valorem, under paragraph 349 of the tariff act of August 5, 1909, and was claimed by the importers to be dutiable under paragraph 332 of the same act.a These respective paragraphs are as follows :

349. Laces, lace window curtains, and all other lace articles; handkerchiefs,…