Siegman v. United States

Narrow woven fabrics of various kinds, composed in chief value of tinsel wire or of metal threads and imported at the port of New York were classified by the collector of customs as laces, trimmings, and galloons, composed wholly or in chief value of metal threads, yarns, or filaments. In accordance with this classification, they were assessed for duty at 60 per cent ad valorem under that part of paragraph 368 of the tariff act of 1913 which reads as follows:

358. Laces, ⅜ * * and all lace articles of whatever yams, threads, or filaments composed; * * ⅜ galloons, * ⅜ ⅜ ornaments; braids, loom…