United States v. Olivier Straw Goods Corp.

The merchandise involved in this suit consists of braids, for use principally on ladies’ hats, the braids being made from a material which led the collector of customs to classify them for duty at 90 per centum ad valorem under paragraph 1430 of' the Tariff Act of 1922; the importer protested, claiming them to be dutiable at only 60 per centum ad valorem, under paragraph 31 of said act; the Customs Court sustained the protest, and the Government has appealed from its judgment.

In view of the fact that paragraph 1430 refers to certain articles included in paragraph 1213, it is, for a proper…