Simpson v. United States

The merchandise the subject matter of the importation here involved consists of articles of flax, such as doilies, towels, cloths, *264covers, etc., with scalloped edges. Duty was assessed thereon at the rate of 60 per cent under that portion of paragraph 339 of the tariff act of 1897 reading as follows:

Wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a letter, monogram, or otherwise.

It is claimed to be dutiable under paragraph 346 of said act at the appropriate rate according to its weight, thread count, and value. The…