United States v. North American Mercantile Co.

The importer entered certain goods at the port of San Francisco as straw sandals. These were of two kinds. Those represented by the sample known as Exhibit 1 are described by the appraiser in his advisory return as^-

Hemp-soled straw sandals (2682): The main portion consists of a straw braided on a cord of straw fiber, which takes the place -of an inner sole, on the under side of which is sewn palm leaf and braided hemp fiber, which takes the place of the sole. They are held on the foot by a thong or upper made in chief value of cotton cloth.

This cloth portion consists of two fabricated,…