Guthman v. United States

The question in tins case is whether hair rolls, more commonly called “rats,” composed of wool, metal, and cotton, metal being the component material of chief value, are to be classified as “wearing apparel of every description” under the provisions of paragraph 370 of the tariff act of 1897, or as “manufactures of wire or metal, or articles composed wholly or in part of metal” under paragraph 193 of that act.

No testimony was introduced in tins case before the Board of General Appraisers other than a sample of the merchandise, which, being referred to the analyst in charge of the port of New…