In re Smith

DALLAS, Circuit Judge.

The appellant imported merchandise which he claims should have been classified under paragraph 340 of the tariff act of June 24, 1897, as “lace window curtains, * * * finished or unfinished, made upon the Nottingham lace-curtain machine, or on the Nottingham warp machine.” The fact, however, is that these curtains, as imported, were only partially made on a Nottingham machine. They were in part manufactured — not merely “finished” — upon another and entirely distinct machine, which greatly enhanced their value. Upon this ground the board of general appraisers overruled…