W. J. Byrnes & Co. of L. A. v. United States

Kao, Judge:

Certain importations of cotton corduroy cushion covers were assessed with duty at the rate of 50 per centum ad valorem, pursuant to the provision in paragraph 909 of the Tariff Act of 1930, for articles made or cut from corduroy fabrics.

Plaintiffs herein contest said assessment, claiming that said articles are more specifically provided for in paragraph 911(b) of said act, as modified by the Japanese Protocol to the General Agreement on *119Tariffs and Trade, 90 Treas. Dec. 234, T.D. 53865, supplemented by T.D. 53877, as pillowcases, wholly or in chief value of cotton, which are…