Thomsen v. United States

This case relates to an importation of baskets which are dutiable under the tariff act-of 1909. The collector held them to be baskets *38of wood, stained, dyed, or painted, and therefore dutiable at 40 per cent ad valorem, under the provisions of paragraph 214. The appellants protested against this assessment, and claimed that the goods were manufactures of chip, and therefore dutiable at 35 per cent ad valorem under the provisions of paragraph 463. Several alternative claims were' included within the protest, but the one just stated is the claim which appellants finally rely upon. The board…