United States v. Hamburger Levine Co.

The merchandise involved in this .appeal consists of children’s frocks, and aprons made óf a .cotton fabric and ornamented with strips or bands of other cotton goods sewed upon their surface.

*218The appraiser reported the articles to be wearing apparel composed of cotton, appliquéd. They were returned for duty at 60 per cent ad valorem under the provisions of paragraph 349 of the tariff act of 1909. Duty was assessed upon the merchandise in accordance with this return.

The importers thereupon filed their protest against the assessment, contending that the merchandise was not appliquéd, and…