Altman & Co. v. United States

The merchandise involved in this appeal consists of ladies’ cotton undergarments composed in part of lace that has been made on the Lever or Gothrough machines. There are. two distinct classes of articles, some of which are plain cotton undergarments with a trimming of lace, and some are made up of embroidered cotton cloth, with the lace added. In none of them is the Lever lace the component material of chief value. Duty was assessed on all the garments at the rate of 70 per cent ad valorem, which is the rate fixed in paragraph 350 for Lever lace. To reach this result resort was had to the…