Straus v. United States

These cases are cross appeals from a decision of the Board of General Appraisers touching the classification of cotton yarns of various grades and sizes. The Board divides the merchandise into two primary *416classes: (1) That which is used to execute the embroidery design on the face of the fabric; (2) that which is used to lock the embroidery stitch on the back of the fabric. This seems to be a suitable and sufficient division for the purpose of deciding the main issues raised by the appeals.

Assessment of the merchandise at appropriate rates according to the sizes of the yarns was made under…