United States v. Rice & Fielding, Inc.

The merchandise in this case is camel’s-hair noils. The invoice describes it as “camel-hair noils, other than carbonized, made from the hair of the camel,” and states that it has been thoroughly washed and scoured and was free from any contagious disease. In the entry it is described as “camel-hair noils, scoured — combed—sorted,” and it was entered as dutiable at 45 cents per pound.

The collector classified and assessed it at 45 cents per pound under the provisions of the emergency tariff act of May 22, 1921. The importer protested and the Board of General Appraisers, one member dissenting,…