Geo. H. McFadden & Bros. v. United States

Ford, J udge:

The merchandise covered by the above protest was described on the invoice as “ ‘Perlón’ off-grade untwisted on stretchcops” and was classified under the provisions of paragraph 1301 of the Tariff Act of 1980, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as yarns of rayon or other synthetic textile, etc., and assessed with duty at the rate of 22y2 per centum ad valorem.

It is the contention of plaintiff herein that said merchandise is properly dutiable at the rate of 21 per centum ad…