Comey v. United States

These importations are of black hatters’ plush assessed for duty under the provisions of paragraph 399 of the tariff act of 1909 as *286silk plush. Protestants claimed, the merchandise dutiable under the provisions of paragraph 477 of said act, which reads:

477. Plush, black, known commercially as hatters’ plush, composed of silk, or of silk and cotton, such as is used exclusively for making men’s hats, ten per centum ad valorem.

The identical merchandise and the appropriate paragraph under which the same was classifiable for duty were the subject of decision by this court in Comey & Johnson Co. v.…