United States v. Tattersfield Co.

The collector of customs for the port of Philadelphia classified hair of the cashmere goat of China as like the hair of the Angora goat and alpaca. He accordingly assessed duty on the importation at 15 per cent ad valorem under the provisions of paragraph 305 of the tariff act of 1913, which paragraph reads as follows:.Par. 305. Hair of the Angora goat, alpaca, and other like animals, and all hair on the skin of such animals, 15 per centum ad valorem.

The importer protested that the merchandise was like the wool of the sheep and the hair of the camel and that it therefore should have been…