United States v. Baruch

This case concerns the proper classification of merchandise imported in 1899, and subsequent years, by the respondent at the port of New York, invoiced as "cottonfeatherstitch braids.” The goods consisted of articles ranging variously from about one-fourth to one-half of an inch in width, loom woven, of white or colored threads throughout, or of mixed white and variously colored threads of cotton or other vegetable fiber, and ornamented with raised figures in various designs, some of which had plain' and others scalloped or looped edges. They were officially appraised as "cotton braids —…