Eagle Pass Lumber Co. v. United States

Merchandise composed of 75 to 80 fibers of Mexican istle, twisted into a strand varying in thickness from one-sixteenth to one-eighth of an inch, was classified by the collector as a manufacture of vegetable fiber and assessed for duty at 35 per cent ad valorem under that part of paragraph 284 of the tariff act of 1913 which, in so far as pertinent to the case, reads as follows:

284. * ■* * all manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these substances, or any of them, is the component material of chief value, not specially provided for in this section, 35 per…