United States v. Ascher & Co.

The merchandise now upon appeal was described by the appraiser as “labels composed of cotton and silk, cotton the component material of chief value.” They are such labels as are sewed upon garments and like articles. Samples of the merchandise are in evidence, from which it appears that they are narrow woven strips having a cotton body with words and figures in colors superimposed upon them in silk. Both materials are important elements in the composition of the articles, but cotton is the component material of chief value.

The collector assessed the importations with duty at the rate of 30…