United States v. American Shipping Co.

The importation involved in the decision of this case is lamp shades, and it was stipulated between the parties litigant “that the merchandise in question consists of nonembroidered fabric articles which are ornamented with beads and which are composed in part of nonembroidered trimmings, galloons, and ornaments, but not in part of nets or nettings or burnt-out laces.”

The merchandise was assessed for duty by the collector of customs at 90 per centum ad valorem under the first part of paragraph 1430 of the Tariff Act of 1922 as articles composed in part of trimmings or ornaments.

The United…