Brody v. United States

The issue here is whether baskets made of willow are dutiable under paragraph 212 or paragraph 214 of the tariff act of August 5, 1909. The respective paragraphs are as follows:

212. Chair cane or reeds wrought or manufactured from rattans or reeds, ten per centum ad valorem; osier <?r willow, including chip of and split willow, prepared for basket makers’ use, twenty-five per centum ad valorem; manufactures of osier or willow and willow furniture, forty-five per centum ad valorem.

214. Porch and window blinds, baskets, curtains, shades, or screens of bamboo, wood, straw, or compositions of…