The Trouble With Tariff Codes

Douglas Irwin went back through old tariff codes, looking for when festive articles first appeared. The government needed the money; there was no income tax back then. So now you have these two categories that costumes might go in. If they're close, then you have to pay a tariff. If they't festive articles, no tariff. And as a result of this, you have this endless fight that has been going on for decades.