Krusi v. United States

Collarettes designed to be sewed to women's dresses and intended to be worn about the neck were assessed for duty by the collector of customs at the port of New York as silk wearing apparel at 60 per cent ad valorem under paragraph 390 of’ the tariff act of 1897. The importer protested that the merchandise was dutiable at 60 per cent ad valorem under paragraph 391 as manufactures of silk, or of which silk was the component material of chief value, or at the same rate under paragraph 314 as wearing apparel, neckwear, and so forth, of cotton, or at 45 per cent ad valorem, either as manufactures…