Field v. United States

Certain gloves, designated in the invoice as “arrow point,” were classified by the collector of customs at the port of New York as “leather gloves embroidered with more than 3 single strands or •cords” and were accordingly assessed with the additional duty of 40 cents per dozen pairs provided by that part of paragraph 459 of the tariff act of 1909 which reads as follows:

459. In addition to the foregoing rates there shall be paid the following cumulative duties: * * *; on all gloves stitched or embroidered, with more than three single strands or cords, forty cents per dozen pairs.

*478The importers…