New York Bolting Cloth Co. v. United States

Cline, Judge:

In these suits against the United States the plaintiff claims that the collector of customs at the port of New York illegally assessed additional duty at the rate of 10 per centum ad valorem under section 304 (b) of the Tariff Act of 1930 on the ground that the merchandise was not legally marked.

*245Two cases were consolidated for trial. TLe merchandise, which is invoiced as “pure silk bolting cloth,” was shipped from Japan. It consists of bolts of silk cloth 40 inches in width and 25 yards in length, which were wrapped in paper and packed in cases. It was agreed between counsel that…