Akawa v. United States

Martin, Presiding Judge,

delivered tbe opinion, of the court:

The protest in this case relates in part to certain rugs which were made of straw, without warp, sewed together with cotton threads. The straw in some of these was dyed before use; and others were made of natural or undyed straw.

The articles were assessed with duty at the rate of 25 per cent ad valorem under the general provision for manufactures of straw, contained in paragraph 368, tariff act of 1913.

The importers protested, claiming assessment at the rate of 2| cents per square yard under the provision for straw rugs in.paragraph…