United States v. Vandegrift

The merchandise the subject of this appeal consists of certain wooden spools upon which as imported was wound artificial or imitation silk yarn. The ártificial or imitation silk was subjected to an ad valorem rate of duty under paragraph 405 of the tariff act of 1909. The spools upon which the artificial or imitation silk was wound were rated for duty by the collector as a manufacture of wood under the provisions of paragraph 215 of the said tariff act. Importers claim them dutiable as containers or holder or costs, charges, and expenses *356perforce of subsection 18 of section 28 of that act,…