United States v. American Express Co.

The merchandise in question in this case is colored catgut strings in lengths suitable to be used in stringing tennis rackets. It was assessed for duty as manufactures of catgut under paragraph 462 of the tariff act of 1909. On appeal to the Board of General Appraisers it was held to be free of duty under paragraph 509, which reads:

Catgut, whip gut, or worm gut, unmanufactured.

The appraiser in classifying this article for duty evidently ro-ceeded upon the theory that colored catgut should be classified as a manufacture of catgut, although in other respects precisely similar to catgut strings…