United States v. International Forwarding Co.

Martin) Judge,

delivered tbe opinion of the court.

The merchandise now upon appeal is described by the appraiser as “millinery ornaments composed of straw”; it was assessed with duty at the rate of 60 per cent ad valorem under the provision for “ artificial and ornamental fruits, grains, leaves, flowers, and stems or parts thereof, of whatever 'material composed, not specially provided for,” contained in paragraph 347 of the tariff act of 1913.

The importers protested against the assessment, claiming an assessment of 25 per cent ad valorem under the provisions of paragraph 368 for manufactures…