Harris v. United States

In the year 1905 the appellant imported into this country at the port of Boston various shipments of wool which came from the Province of Georgia in Russia and were exported at Tiflis. The wool is referred to in the testimony and briefs as Georgian raw autumn wool.

The importation was third-class wool as defined by paragraph 351 of the act of 1897, and it was therefore dutiable, under paragraphs 358 and 359 of that act, at 4 cents per pound if valued at 12 cents per pound or less, and at 7 cents per pound if valued at more than 12 cents per pound.

The importation contained both colored and…