Woodruff & Co. v. United States

The firm of A. J. Woodruff & Co. imported at the port of New York certain cotton shirts for men, embroidered below the waist line *187with, initials for the identification of the garments. This merchandise was classified by the collector of customs as embroidered cotton wearing apparel and he accordingly assessed it for duty at 60 per cent ad valorem under paragraph 339 of the tariff act of July 24, 1897, the part of which material to this case reads as follows:

339 * * * Embroideries and all trimmings, * * *; wearingapparel, handkerchiefs, and other articles or fabrics embroidered in any manner…