United States v. Max Littwitz, Inc.

The appellee imported at the port of New York certain merchandise, hereinafter more particularly described, which was classified by the collector at 90 per centum ad valorem under the first duty provision of paragraph 1430 of the Tariff Act of 1922. The appellee protested, making various claims in his protest, but upon appeal has abandoned all of these claims except the claim made under paragraph 921 of said act, providing for manufactures of cotton. The relevant provisions of the respective paragraphs are as follows:

Par. 1430. Laces, lace window curtains, burnt-out laces, and embroideries…