Gimbel Bros. v. United States

In these consolidated cases the respective importers have appealed from a judgment rendered by the United States Customs Court overruling protests against the classification and duty assessment, by the Collector of Customs, of certain articles imported under the Tariff Act of 1922, which were invoiced as “sponge rubber mats."

The classification by the collector was under the provision for “all other floor coverings not specially provided for”, in paragraph 1022 of the Tariff Act of 1922, duty being assessed at 40 per centum ad valorem.

Appellants claim that the -merchandise is dutiable at 25…