Smith v. Read

Citations

• 111 F. 795
• 49 C.C.A. 619
• 1901 U.S. App. LEXIS 4432

Syllabus

<p>Customs Duties—Classification—Each Curtains.</p> <p>Dace curtains, having cotton as the material of chief value, which were ‘ made on the Nottingham lace curtain machine, but which, in addition to having undergone the usual finishing process of bleaching, dressing, and starching, have been ornamented by a cord design sewed thereon by the use of a machine known as the “Cornelli Machine,” which largely increases vlieir market value, are dutiable, under paragraph 339 of the tariff act of 1 <397, as lace curtains not elsewhere provided for, and not under paragraph 3-10, covering curtains, ‘'finished or unfinished,” made on the Nottingham machine.</p>