United States v. Bernard

This is an appeal by the United States from the judgment of the United States Customs Court holding certain merchandise dutiable as claimed by the importer, and overruling the classification and assessment made by the United States collector of customs under the Tariff Act of 1922.

The merchandise involved appears to be commonly known as straw plateaux. It is so referred to by the collector in his report, and by the witnesses and attorneys in the court below. It consists of circular forms, almost flat, measuring 22 inches in diameter and composed of straw, not bleached, dyed, colored, or…