Steinhardt & Bro. v. United States

De Vries, Judge,

delivered the opinion of the court: .•

This appeal involves the construction of the final clause of paragraph 164 of the tariff act of 1909, which reads:

164. * * * Needle cases or needle books furnished with assortments of needles or combinations of needles and other articles, shall pay duty as entireties according to the component material of chief value therein.

The merchandise consisted of needle books of hand sewing and darning needles, bodkins, scissors, and buttonhooks. The books are made up of paper, designed and adapted for holding needles. The storing of the needles…