Bing & Co.'s Successors v. United States

The merchandise consists of figured cotton panels of various sizes made on a Jacquard loom. They are intended to form the panels of screens used in rooms or to be hung upon the walls thereof for decoration. Upon the official samples the designs produced represent human figures, trees, other objects, and landscapes, and, are said t'o, and apparently do, represent copies of pictures. They are also referred to in the evidence as tapestries and tapestry panels.

The collector assessed the merchandise for duty under paragraph 326 of the tariff act of 1909, which is as follows:

326. Curtains, table…