Murphy & Stevenson (Inc.) v. United States

The merchandise in controversy in this appeal was described in the answer to the protest as follows: “* * * napkins composed of flax not exceeding 120 threads to the square inch.” It was returned for duty under paragraph 1014 of the Tariff Act of 1922 as napkins.

The napkins, from their appearance, are table napkins, although there is no proof in the record to that effect. It is admitted that they are of damask weave, woven in the piece and are not separated or cut.

The importers protested the classification of the merchandise under paragraph 1014 as napkins, and contended there, as they…