Sloane v. United States

In this case certain fabrics imported at the port of New York were classified by the collector of customs as embroideries and assessed for duty at 60 per cent ad valorem under that part of paragraph 358 of the tariff of 1913, which reads as follows:

358. * * * Embroideries, * ⅜ ⅜ and all articles or fabrics embroidered in any manner by hand or machinery, whether with a plain or fancy initial, monogram, or otherwise, or tamboured, appliquéd, or scalloped by hand or machinery, any of the foregoing by whatever name known; * ⅜ * 60 per centum ad valorem.

The importer protested that the goods were…