Spielmann v. United States

These two appeals involve the construction of paragraphs 328 and 324 of the tariff act of 1909. The first paragraph, in its applicable provisions, reads as follows:

328. Stockings, hose, and half-hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless stockings, hose and half-hose, * * * . Men’s and boys’ cotton gloves, knitted or woven, valued at not more than six dollars per dozen pairs, fifty cents per dozen pairs and forty per centum ad valorem; valued at more than six dollars…