Ulmann v. United States

The merchandise in this case is designated by the term “coronation cord.” The special report of the appraiser states that it “consists *78of cotton cord used for trimming purposes known as coronation cord.” It was assessed for duty as cotton cord at 60 per cent ad valorem under paragraph 349 of the tariff act of 1909, the material part of which for the purposes of this case is as follows:

349. * * * Trimmings, braids, * * * bands, bandings, * * * cords, * * *; all of the foregoing, composed wholly or in chief value of cotton, flax, or other vegetable fiber, * * * and not elsewhere specially…