Goodman v. United States

The merchandise in question in this case consists of certain manufactured feather articles known as “wings,” “pompons,” “sweeps,” *113etc. Tlie articles as imported were entered to be applied as trimmings of women’s hats, and were expressly manufactured for that purpose. They consist of feathers taken from the wings, tails, and other parts of birds, and are technically distinguished as quills and plumage.

The appraiser returned all of the articles as “ornamental feathers, manufactured feathers chief value.” Duty was assessed thereon at 60 per cent under paragraph 438 of the tariff act of 1909,…