United States v. Bacharach

The importations in controversy are commercially known as “plateaux,” are braids or plaits of straw sewed or woven together into an oval form, are bought and sold by the dozen or piece, and are used for making women’s hats. They are not complete hats, but require to be manipulated into the form desired, and pressed or wired so as to retain that form, and are then trimmed with ribbon or other materials. This appeal presents the question whether the importations were properly classified for duty under paragraph 460, § 1, of the tariff act of October 1, 1890 (26 Stat. 567), as “manufactures of *…