Simiansky & Co. v. United States

The appeal here relates to the classification of plain woven fabrics, referred to by the appraiser as “paddings” and so described by the Board of General Appraisers. The warp threads are single yarns •of cotton and the weft threads are single yarns of jute. These jute and cotton yarns constitute, respectively, about 60 and 40 per cent of the value of the fabric, the jute therefore being the' component material of chief value. The collector assessed duty at 35 per cent under paragraph 284 of the act of 1913 as a manufacture of vegetable fiber. The importers protested,, claiming free entry…