True Fit Waterproof Co. v. United States

Waterproof garments imported at the port of New York were classified by the collector of customs as wearing apparel composed in chief value of wool, and were accordingly assessed for duty at 35 per cent ad valorem under the provisions of paragraph 291 of the tariff act of 1913, which paragraph, in so far as pertinent, reads as follows:

291. Clothing, ready-made, and articles of wearing apparel of every description ⅜ * * made up or manufactured wholly or in part, and not specially provided for in this section, composed wholly or in chief value of wool, 35 per centum ad valorem.

The importers…