Van Raalte v. United States

The merchandise now under consideration was assessed with duty at the rate of 60 per cent ad valorem under the eo nomine enumeration of silk veils, contained in paragraph 358 of the tariff act of 1913.

The importers protested against the assessment, claiming that the goods were not silk veils but were silk scarfs, and therefore dutiable at 50 per cent ad valorem under the provision for silk wearing apparel contained in paragraph 317 of the act.

*300The protest was tried upon testimony before the Board of General Appraisers and was overruled. The importers now appeal.

The exhibits and testimony…