Rogers v. United States

Merchandise, described by the appraiser in answer to the protest as "woven upholstery fabrics,” weighing more than four ounces per square yard, in chief value of wool, and valued at more than 80 cents per pound but not more than $1.50 per pound, was assessed for duty by the collector at 45 cents per pound upon the wool content thereof and 50 per centum ad valorem under paragraph 1109 of the Tariff Act of 1922, which reads as follows:

Par. 1109. Woven fabrics, weighing more than four ounces per square yard, wholly or in chief value of wool, valued at not more than 60 cents per pound, 24 cents…