United States v. Caesar

The merchandise in this case consists of lace known as Alengon lace, and the appeal relates to its classification. It was assessed by the collector, under the first portion of paragraph 1430 of the Tariff Act of 1922, at 90 per centum ad valorem. The importer made protest, claiming the articles to be dutiable as embroideries, not specially provided for, at 75 per centum ad valorem, under the second part of said paragraph.

The Customs Court sustained the protest and the Government has appealed to this court.

It appears that Alengon lace is the name given to a particular article which is produced…