United States v. Butler Bros.

The merchandise in question in this case consists of wood strips joined or sewn together with cords. Figures are stenciled upon them in imitation of paintings. They are used to place on the wall behind washstands to protect the wall or wall paper from contact with the washstand or from water that may be splashed up.

They were assessed for duty under paragraph 214 of the tariff act of 1909 as “curtains * * * of wood, painted or stained.” This paragraph reads as follows:

Porch and window blinds, baskets, curtains, shades, or screens of bamboo, wood, straw, or compositions of wood, not specially…