Markell v. United States

The issue presented in this case is solely confined to the proper construction of paragraph 1456 of the Tariff Act of 1922, the pertinent portions of which read as follows:

Par. 1456. Umbrellas, parasols, and sunshades covered with material other than paper or lace, not embroidered or appliquéd, 40 per centum ad valorem; * * *.

Merchandise, imported from Hong Kong, China, described on the invoices as paper parasols, bamboo parasols, and bamboo umbrellas, *519were assessed for duty at 45 per centum ad valorem under paragraph 407 of the Tariff Act of 1922, which-reads in part as follows:

Par. 407. * *…