Baylis Bros. v. United States

Richardson, Judge:

The merchandise consists of dress fronts which were cut and stencilled in the United States, exported to Barbados, British West Indies, smocked and then returned to the United States. Smocking is the creation of shirrs or gathers by using thread to follow a predetermined stencilled pattern. The importations were classified under item 382.03 of the Tariff Schedules of the United States as “other women’s, girls’, or infants’ apparel, ornamented,” and assessed duty at the rate of 42.5 per centum ad valorem.

The record in the case of The Baylis Brothers, Inc. v. United States, 60…