Carson, Pirie, Scott & Co. v. United States

This, appeal involves the dutiable classification of so-called "Teddy-bear muffs. They were assessed for dutiable purposes by the collector at the rate of 44 cents per pound and 60 per cent ad valorem as wool wearing apparel under the provisions of paragraph 382 of the tariff act of 1909, which reads:

382. On clothing, ready-made, and articles of wearing apparel of every description,including shawls whether knitted or woven, and knitted articles of every description made up or manufactured wholly or in part, felts not woven, and not specially pro ‘ vided for in this section, composed wholly or…