Bough v. United States

Honcan Bough imported on December 18, 1923, certain Chinese umbrellas. The collector at the port of New York classified them for duty as articles not specially provided for, wholly or partly manufactured of bamboo, at 45 per centum ad valorem, under paragraph 407 of the Tariff Act of 1922. The importer protested, claiming the goods to be dutiable as manufactures of paper, at 35 per centum ad valorem,, under paragraph 1313 of said act, and with alternative claims under paragraph 399, as manufactures of metal, under paragraph 1459 as unenumerated manufactured articles, under paragraph 410 as…