United States v. Kahn

The goods imported in this case are thus described by the appraiser, in his report to the collector:

The merchandise in question consists of knit baby’s shoes composed wholly or in chief value of wool, valued at more than $2 per pound.

The collector classified the same for duty at 45 cents a pound and 50 per centum ad valorem under the following portion of paragraph 1114, Tariff Act of 1922:

Outerwear and other articles, knit or crocheted, finished or unfinished, wholly or in chief value of wool, and not specially provided for, valued at not more,than $1 per pound, 36 cents per pound and 40 per…