United States v. Hamburgers

This is an appeal by the United States from the judgment of the Customs Court holding certain hats, embroidered and trimmed, to he dutiable at the rate of 50 per centum ad valorem under paragraph 1406, Tariff Act of 1922, and overruling the classification and assessment of the collector at 75 per centum ad valorem under paragraph 1430 of said act.

Appellee in its brief states the issue as follows:

The merchandise herein consists of straw hats, some of them were trimmed and' returned at 90 per centum under paragraph 1430, and some were embroidered and trimmed, and returned at 75 per centum under…