Wallau Inc. v. United States

Certain woolen, men’s half hose, known as golf hose, were imported by appellant and were classified for duty by the collector as half hose, wholly or in chief value of wool, valued at more than $1.75 per dozen pairs, under paragraph 1114 of the Tariff Act of 1922, at 45-cents per pound and 50 per centum ad valorem. The importer protested, claiming them to be dutiable at 30 per centum ad valorem as equipment used in connection with a ball game, under paragraph 1402 of said act. The court below, on appeal, overruled the protest and rendered judgment accordingly, and from that judgment the…