United States v. Gavin

The facts are not controverted. The merchandise is trimmings composed of a foundation of silk netting, ornamented with beads and spangles. The netting is of greater value than either the beads or spangles, considered separately, but the beads and spangles, considered together, are more valuable than the netting.

Upon importation the goods were classified for dutiable purposes under that provision of paragraph S58 of the tariff act of 1913 laying duty upon “ trimmings * * * . of whatever yarns, threads, or filaments composed.” Appellees protested, alleging the appropriate classification to be…