Spielman v. United States

During the month of October, 1909, certain nettings were imported into the country at the port of New York in boxes covered with surface-coated paper and composed wholly or in chief value of paper or papier-máché. The collector of customs added the value of the boxes to that of the nettings, and on the total value thus made up assessed a duty of 60 per cent under the provisions of paragraph 402’ and subsection 18 of section 28 of the tariff act of August 5, 1909,. the pertinent parts of which read as follows:

402. * * * Nettings * * * composed of silk, or of silk and metal, or of which silk is…