American Express Co. v. United States

In the month of October, 1908, the appellants imported into this country a consignment of feather boas, which were made of feathers strung together upon cotton cords. These articles are used for ■women’s wear, and under the above name are familiar to the public as well as to the trade. The collector held the importation to be dutiable at 50 per cent ad valorem under section 7, act of 1897, by similitude to manufactures of feathers. .The appellants protested against this classification, and contended that the boas should be assessed at 20 per cent ad valorem as manufactured articles not…