Isler & Guye v. United States

The several appeals in this case relate to artificial or imitation horsehair braids used in the manufacture of hats. The importations were made while the tariff act of 1897 was in force and the question therefore is the proper classification of the goods under the provisions of that act. Assessment was made by the collector at the rate of 60 per cent ad valorem by similitude to silk braids under paragraph *230390 of section 1 by force of the provisions of section 7 of the act, known as the similitude provision. The importers protested. The Board of General Appraisers, upon hearing, found the…