Schmitt v. United States

This appeal concerns importations of trimmed hats. The importations were made during the years 1909, 1910, 1911, and one importation during January, 1912. The articles in question were assessed for duty as silk wearing apparel at the rate of 60 per cent ad valorem *313under the provisions of paragraph 390 of the tariff a.ct of 1897 and paragraph 402 of the tariff act of 1909. It is claimed by the importer that the merchandise is properly dutiable at 50 per cent ad valorem as trimmed straw hats under paragraph 409 of the tariff act of 1897 and paragraph 422 of the tariff act of 1909, in conformity…