Mittelstaedt (Inc.) v. United States

This case was heard with Mittelstaedt (Inc.) v. United States, No. 2200, decided concurrently herewith (T. D. 39537).

The importation is hair of the Angora goat which has been processed in the manner hereinafter described but it is used for making hair rolls, and dolls’ wigs, uses similar to those in the other case. It is generally known as “curly mohair” or “curled mohair,” sometimes as “curly mohair tops.”

It was assessed under paragraph 308 of the tariff act of 1913 which provides for “manufactures of every description made by any process wholly or in chief value of the hair of the Angora…