Altman & Co. v. United States

B. Altman & Co. imported, in 1923, certain merchandise which they entered as cotton wearing apparel. The consular invoice described the merchandise as “ Untrimmed cotton corsets” and, “Lace trimmings.” The collector returned the goods for duty under paragraph 143 0 of the Tariff Act of 1922, at 75 per centum ad valorem. In answer to the protest thereafter filed by the importers, the appraiser reported as follows:

The merchandise marked “A” consists of corsets and lace trimmings for same packed in the same case. It was returned for duty as entireties at 75 per centum, paragraph 1430. It should…