Davies Turner & Co. v. United States

Ford, Judge:

This suit against the United States presents for determination the question of the proper classification of certain imported merchandise which was classified by the collector as hemp articles in part of fringe. Duty was accordingly levied thereon at the rate of 90 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930. Plaintiff claims said merchandise to be properly dutiable at 20 per centum ad valorem under paragraph 1011; 30 per centum ad valorem under paragraph 923; or 40 per centum ad valorem under paragraph 1023 of the Tariff Act of 1930.

In its brief filed…