Pearman v. United States

The merchandise the subject of this appeal consists of knitted scarfs and shawls made of hair of the alpaca; it was assessed for duty by the collector at 60 per cent ad valorem under paragraph 358 of the tariff act of 1913, the pertinent part of which reads as follows:

Par. 358. Laces, lace window curtains not specially provided for in this section, coach, carriage, and automobile laces, and all lace articles of whatever yarns, threads, or filaments composed; handkerchiefs, napkins, wearing apparel, and all other articles or fabrics made wholly or in part of lace or of imitation lace of any…