Akawo v. United States

Mats made of braids of straw, sewn together with cotton, were classified by the collector of customs at the port of New York as manufactures of straw not specially provided for and assessed for *380duty at 25 per cent ad valorem under that-part of paragraph 368 of the tariff act of 1913 which reads as follows:

368. Manufactures of bone, chip, grass, * * * or of which any of them is the component material of chief value not otherwise specially provided for in this section, shall be subject' to the following rates: Manufactures of * * * grass, straw, and weeds, 25 per centum ad valorem.

The importers…