United States v. Brandt

Paragraph 368 of the tariff act of 1913, among other things, imposes duty upon .

Manufactures of * * * horn — •

while paragraph 511 allows free entry to—

Horns and parts of, including horn strips and tips, unmanufactured.

The issue here is under which of these two paragraphs the merchandise is properly classifiable.

The official exhibit, conceded to be typical of the importation, is a bundle containing more than 500 thin flexible pieces of horn, each piece approximately 4 inches long and a quarter of an inch wide. The ends of a majority of these pieces are roughly curved or rounded, some being…