United States v. Buss

The merchandise in question consists of untrimmed hats made of horsehair braid. The articles were assessed as horsehair hats assimilating imitation horsehair braid articles at 45 cents per pound and 60 per cent ad valorem under paragraph 405. The importer protested, claiming that the imported articles bore a closer similitude to straw hats and are dutiable under paragraph 422. The pertinent provisions of both sections are here quoted.

405. * * * Braids, laces, embroideries, galloons, neck rufflings, ruchings, fringes, trimmings, beltings, cords, tassels, ribbons, or other articles or fabrics…