United States v. Scheuer

The importation in question consists of small feather dusters 18 to 20 inches in length. The handles are apparently bamboo, and on the end is a loop by which the articles may be hung up when not in use. The collector assessed the merchandise for duty at the rate of 40 per cent ad valorem, under paragraph 423 of the act of 1909, which reads:

Brushes, brooms, and feather dusters of all Ipinds, and hair pencils in quills or otherwise, forty per centum ad valorem..

The board, having before it no other testimony than the special report of the local appraiser and the samples, held the articles…