Middleton v. United States

Kincheloe, Judge:

This is a suit against the United States, arising at the port of New York, brought to collect certain customs duties alleged to have been improperly exacted on a certain importation of tablecloths. Duty was levied thereon at the rate of 45 per centum ad valorem under the provisions of paragraph 1013 of the Tariff Act of 1930, which reads as follows:

Par. 1013. Table damask, wholly or in chief value of vegetable fiber, except cotton, and all articles, finished or unfinished, made or cut from such damask, 45 per centum ad valorem.

It is claimed by plaintiff that they are properly…