Downing & Co. v. United States

The importations which gave rise to the present question consisted of two bales of mercerized cotton yarn.

The bales were invoiced by weight, to wit, 600 pounds each, and at a stated unit price per pound. They were entered for duty at the same weight as that stated in the invoice, but in the entry the importers made certain additions per pound to the price given in the invoice, in order to raise it to the actual market value of the merchandise.

Thereupon the collector classified the yarn for duty under paragraph 250 of the tariff act of 1913. That paragraph imposes certain ad valorem rates of…