United States v. Sheldon

This importation consists of a round wooden stick about 18 inches long, at one end of which is a whisk effect produced by small shavings of the stick turned down and bound together. They were returned for dutiable purposes by the collector under paragraph 423 of the tariff act of 1909 as brushes. They were reported by the appraiser as "wooden sticks 18 inches long, 8 inches at one end being cut into ■small strips, making it resemble a feather duster.” Upon appeal to the Board of General Appraisers the claim of the importers that they were dutiable as manufactures of wood under paragraph 215…