United States v. Vandegrift & Co.

Certain rugs imported at the port of Philadelphia and classified by thecollector of customs as Axminster rugs were assessed for duty at 50 per cent ad valorem under paragraph 300 of the tariff act of 1913, which paragraph reads as follows:

300. Carpets of every description, woven whole for rooms, and Oriental, Berlin, Aubusson, Axminster, and similar rugs, 50 per centum ad valorem.

*334The importer protested that the rugs were dutiable at 35 per cent ad valorem under paragraph 293 by virtue of paragraph 303, which said paragraphs in so far as pertinent are as follows:

293. Aubusson, Axminster,…