United States v. Strauss Bros.

Rectangular pieces of lithographed paper, some 9 inches long and 2| inches wide, folded in the middle, and having pasted on the inside of the folds five packets of needles of different numbers and a cloth stuck with needles of assorted sizes and one bodkin, were classified by the collector of customs at the port of New York as needlebooks, containing an assortment of needles and bodkins. In accordance with that classification the goods were assessed for duty at 20 per cent ad valorem under the provisions of paragraph 135 of the tariff act of 1913, which paragraph, in so far as pertinent to…