Loewenthal v. United States

The two cases were heard together, and involve merchandise which consists of narrow woven silk fabrics from half an inch to 1{* inches in width showing original designs in various colors and patterns. They were assessed for duty at the rate of 60 per cent ad valorem under paragraph 390 of the act of 1897. They are claimed to be dutiable at the rate of 50 per cent ad valorem under paragraph 391 of the same act.

The material portions of the paragraphs in question are as follows:

390. Laces, and articles made wholly or in part of lace, edgings, insertings, galloons, chiflón or other flouncings,…