107 F. 113 | 2d Cir. | 1901
The importations were under the tariff act of 1894. The relevant paragraphs are:
“Far. 301. Laces and articles made wholly or in part of lace, and embroideries, including articles or fabrics embroidered by hand or machinery, handkerchiefs, neck ruíflings, and ruchings, nettings and veilings, clothing ready made, and articles of wearing apparel of every description, including knit goods made np or manufactured wholly or m part by the tailor, seamstress, or manufacturer, composed of silk or of which silk is the component,material of chief value, and beaded silk goods, not specially provided for in this act, fifty per centum ad valorem.”
It was under this paragraph that the collector classified the goods.
“Par. 354. Manufactures of ivory, vegetable ivory, mother-of-pearl, gelatine and shell, or of which these substances or cither of them is the component part of chief value, not specially provided for in this act, and manufactures known commercially as bead, beaded or jet trimmings or ornaments, thirty-five per centum ad valorem.”