United States v. Gage Bros.

The merchandise herein is described by the appraiser in his advisory return to the collector as consisting of “millinery ornaments, composed of straw, in the form of leaves and flowers;”. At the hearing before the Board of General Appraisers the examining officer testified the importations “ are all straw made in the form of flowers and ■leaves.” The board, in a brief opinion, states:

The testimony shows that the merchandise consists of straw in its natural condition in the form, of leaves and flowers.

The sample before the court corroborates the foregoing return,' testimony, and finding and…