United States v. Snow's United States Sample Express Co.

For a statement of the case and the conclusions reached by the board, we quote the opinion of Howell, General Appraiser, as follows :

The merchandise involved consists of flax laces, which are Jacquard figured. Duty was assessed thereon by the collector at the rate of 60 per cent ad valorem-under the provision of paragraph 358, tariff act of 1913, which paragraph reads-as follows:

358. Laces, lace window curtains not specifically provided for in this section, coach, carriage, and automobile laces, and all lace articles of whatever yarns,, threads, or filaments composed; handkerchiefs, napkins,…