Akawo & Co. v. United States

Tilson, Judge:

The plaintiff filed this suit against the United States seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties on imported rugs. Duty was levied thereon at the rate of 90 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930, and the plaintiff claims said rugs to be properly dutiable at only 35 per centum ad valorem under paragraph 921 of said a.ct, as “all other floor coverings, including carpets, carpeting, mats, and rugs, wholly or in chief value of cotton.”

The pertinent part of said paragraph 1529 (a) reads as…