Pacific Mail Steamship Co. v. United States

The importation in this case consists of what are referred to as parasols or toy parasols, which were returned by the appraiser at the port of San Francisco as “cotton-covered parasols,” and were subsequently assessed for duty under paragraph 478 of the tariff act of August 5, 1909, which reads as follows:

478. Umbrellas, parasols, and sunshades covered with material other than paper or lace, fifty per centum ad valorem. Sticks for umbrellas, parasols, or sunshades and walking canes, finished or unfinished, forty per centum ad valorem.

The importer duly appealed from the decision of the…