Field v. United States

The merchandise in the present case consists of certain linen and jotton handkerchiefs which were imported under the tariff act of 1913.

The collector assessed duty upon the articles at the rate of 60 per cent ad valorem as “handkerchiefs, embroidered,” within the provisions of paragraph 358 of the act.

The’ importers protested, claiming an assessment of the cotton handkerchiefs at the rate of 25 per cent or 30 per cent ad valorem under paragraph 255, and of the linen ones at the rate of 35 per cent or 40 per cent ad valorem under paragraph 282 .of the act.

The protest was submitted upon…