United States v. Tan

The decision of this case involves the sole question as to which provision of paragraph 1430 is more specific as applied to the importation in controversy, which was stipulated to be “handkerchiefs, from which threads have been drawn and with threads introduced after weaving to finish or ornament the openwork, not including straight hemstitching; and that said handkerchiefs are also made in part of lace.”

*253The two competing provisions of paragraph 1430 of the Tariff Act of 1922 (omitting parts immaterial to the decision of this case), read as follows:

Par. 1430. Laces, lace window curtains,…