Hensel v. United States

This case involves two appeals and presents the following facts for consideration: Certain merchandise was imported and assessed for duty under paragraph 402 of the tariff act of 1909. It was claimed' to be dutiable under paragraph 400 of the same act. The paragraphs follow:

400. Handkerchiefs or mufflers composed wholly or in chief value of silk, finished or unfinished, if cut, not hemmed or hemmed only, shall pay fifty per centum ad valorem; if such handkerchiefs or mufflers are hemstitched or imitation hemstitched, or revered, or have drawn threads, or are embroidered in any manner, whether…