United States v. Mandel

The collector of customs at the port of Chicago classified certain dress goods as composed of cotton and silk, with cotton as the component material of chief value, and assessed them for duty at 8 cents per square yard and 30 per cent ad valorem under the provisions of paragraph 311 of the tariff act of 1897, which reads as follows:

311. Cloth, composed of cotton or other vegetable fiber and silk, whether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton is the component material of chief value, eight cents per square yard and thirty per centum ad valorem:…