Cattus v. United States

The merchandise involved in this case was imported in part under the tariff act of 1897 and in part under the act of 1909. The questions made in both instances are identical; therefore for convenience those only which came within the earlier act will be mentioned in this decision.

The importations consist of parasols of various sizes covered with material other than paper. They were reported by the appraiser to be suitable for use as sunshades, and were returned for classification under the denominative provisions of paragraph 462 of the tariff act of 1897. That paragraph reads as follows:

462.…