United States v. Kress & Co.

In T. D. 36656 dated September 7, 1916, the Treasury Department stated that the practice in classifying curtains made of Job’s-tear seeds on strings at the port of Philadelphia differed from that at the port of New York. At the former it was stated they were classified by similitude as curtains in chief value of bamboo, etc., under paragraph 175, and at the latter as nonenumerated manufactured articles, under paragraph 385 of the tariff act of 1913. The department for reasons given directed that such curtains thereafter be classified by similitude, as to use, to curtains of beads under…