Gardner & Co. v. United States

The merchandise involved here is table covers composed of flax with the edges scalloped. It was assessed for duty by the collector *478under paragraph 349 of the tariff act of 1909, the only part of which that is material here is as follows:

349. * * * Wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a plain or fancy letter, initial, or monogram, or otherwise, or tamboured, appliquéed, or scalloped, by hand or machinery, for any purpose, or from which threads have been drawn, cut, or punched to produce openwork, ornamented…