American Shipping Co. v. United States

This appeal involves the classification of certain cushion covers made by cutting an unfigured pile fabric to size, painting or stenciling it with a picture of a landscape, and sewing on the back a plain woven fabric, with one end open for the insertion of a cushion. The merchandise was imported at the port of New York and was classified and assessed with duty by the collector at the rate of 50 per centum ad valorem under paragraph 910 of the Tariff Act of 1922. Appellants protested said classification and assessment with duty, making various claims; the sole claim insisted upon here is that…