Stephen Johnson Field,
Arthur's Executors v. Butterfield…
“ The goods were composed of 80 per cent. of hair; and there is no provision of law to which our attention has been drawn that takes goods t us composed, not having a specific commercial designation, from the general designation as 'manufactures of hair.' The finding of the jury is conclusive that they were not known in commerce, among merchants and importers, as women's and children's dress goods. It is well settled that a designation of an article of commerce by merchants and importers, when clearly established, determines the construction of a revenue law when that article is mentioned. ”
