United States v. Horrax

Appeal by the United States from a decision of the Board of General Appraisers, reversing the action of the collector at New York in assessing duty at the rate of 60 per cent ad valorem, under the provisions of paragraph 349 of the tariff act of 1909, on certain material sold by the importer to manufacturers of cigarettes and used by them as belting on cigarette-making machines. The provision in paragraph 349 of the act of 1909 is as follows:

* * * tapes, * * * composed wholly or in chief value of cotton, flax, or other vegetable fiber, * * * not elsewhere specially provided for in this…