Leerburger v. United States

(orally). The importations in this case consisted of certain articles of ladies’ wearing apparel known as “boleros.” The collector assessed them for duty under paragraph 301 of the act of August 28, 1894, as wearing apparel, silk being the component material of chief value. The importer protested insisting that the articles imported should have been classified under paragraph 258 of the same act as wearing appárel of which cotton is the component of chief value. The sole question here is one of fact, whether cotton or silk is the component oí chief value. A finding that cotton is the…