United States v. Kalter Mercantile Co.

The merchandise involved in this case was reported by the appraiser at the port of New York to consist of boots, composed of cotton. and india rubber, and was assessed for duty by the collector at 30 per cent ad valorem, under the provisions of paragraph 256 of the tariff act of 1913, the pertinent part of which reads as follows:

Clothing, ready-made, and articles of wearing apparel of every description, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, or of cotton or other vegetable fiber and india rubber, made…