United States v. Yamamoto & Co.

Two cases of leather trunks marked numbers 122 and 123, and manufactures of human hair packed in the trunks, were classified by the collector of customs at Honolulu, Hawaii, as human hair contained in unusual coverings, within the meaning of paragraph R of Section III of the act of 1913'.. Accordingly, he added the value of the trunks to the value of the hair and assessed duty on that valuation at 35 per cent ad valorem, under paragraph 351 of the tariff act of October 3, 1913. In addition he assessed duty on the trunks at 30 per cent ad valorem under the provisions of paragraph 360.of said…