Armand Schwab & Co. v. United States

This appeal involves the proper classification of certain so-called leghorn straw hats imported from Italy by appellant.

The Collector of Customs at the port of New York classified the hats under paragraph 1504 (b) (2) and assessed them- with duty at 25 per centum ad valorem and 25 cents per dozen. Appellant protested the classification, claiming that the hats were not bleached and therefore were dutiable at only 25 per centum ad valorem. The pertinent portion of the paragraph reads as follows:

Par. 1504. * * * (B) Hats, bonnets, and hoods, composed wholly or in chief value of straw, chip,…