Balfour v. United States

The merchandise was described in the invoice as canvas cloth, and consisted of plain woven fabrics composed of single jute yarns. The appraiser reported that the cloth was woven in part of colored yarns, and that these constituted a necessary and substantial part of the fabric. Accordingly he returned it for duty as colored fabrics dutiable at the rate of 10 per cent ad valorem under paragraph 279 of the tariff act of 1913.

The collector assessed duty upon the merchandise in accordance with the appraiser’s return, and thereupon the importers protested, denying that the fabrics were colored,…