United States v. Kurtz, Stuböeck & Co.

In February, 1894, certain materials for the making of straw hats were assessed for duty by the collector of customs at the port of New York at 30 per cent ad valorem as manufactures of straw under paragraph 460 of the tariff act of 1890. The importers objected to the classification of the goods and the duty assessed thereon and accordingly presented to the collector in due time the following protest:

New York, 20 Feb., 1894.

Collector, pe Customs, Port of New York:

Sir: We hereby protest against your decision assessing duty at 30% on certain pl^teaux.of .straw covered by entry below named. The…