Cochran Co. v. United States

Smith, Judge,

delivered tbe opinion of tbe court:

Tbe R. L. Cocbran Co. and A. & H. Yeith, separate concerns, imported at the port of New York certain galloons, trimmings, bands, braids, motifs, and ornaments, composed of straw, cotton threads, beads, raffia, gelatin, and other materials.

Tbe collector classified some of tbe goods as artificial flowers and leaves designed to be used as millinery ornaments and tbe others as millinery ornaments and trimmings composed in chief value of yarns, threads, and filaments. On that finding tbe goods were assessed for duty at 60 per cent ad valorem under…