United States v. Kronfeld

The subject of the importation here was classified by the collector in accordance with the advisory report of the appraiser, which is as follows:

The merchandise described on the invoice as wood-shaving ropings consists of an article resembling chenille, composed of cotton and chip, chip chief value, used for festooning, decoration, etc. It was returned for duty as a manufacture of which chip is the component material of chief value at 20 per cent ad valorem, paragraph 368, act of 1913.

We insert here the material part of paragraph 368:

368. Manufactures of bone, chip, grass, * ⅜ - * or of which…