Stein & Co. v. United States

Smith, Judge,-

delivered the opinion of the court:

An importation of merchandise was classified by the collector of customs at the port of New York as cotton handkerchiefs composed in chief value of Lever lace, and accordingly the goods were assessed for duty at 70 per cent ad valorem under paragraph 350 of the tariff act of 1909, which paragraph reads as follows:

350. Laces, embroideries, edgings, insertings, galloons, flouncings, nets, nettings, trimmings, and veils, cpmposed of cotton, silk, artificial silk, or other material (except wool), made on the Lever or Gothrough machine, seventy per…