Lai Ming v. United States

This case presents the question whether or not the duties assessed upon certain Chinese shoes or slippers imported by appel*6lants at the port of New York were proper. The collector imposed duty at the rate of 60 per cent ad valorem under paragraph 390 of the tariff act of 1897; but the importers contended that the shoes were only liable at the rate of 25 per cent ad valorem as prescribed by paragraph 438 of the aforementioned tariff act. The Board of Appraisers sustained the collector, and it is the determination of the board that is under review.

The shoes involved are such as Chinese people…