Penn v. United States

Kincheloe, Judge:

The merchandise here in controversy consists of cocoa fiber pile mats imported at the port of New York under the Tariff Act of 1930. Duty was assessed thereon by the collector at the rate of 12 cents per square foot under the provision of paragraph 1022 of said act for “pile mats and floor coverings, wholly or in chief value of cocoa fiber,” and the proclamation of the President of the United States reported in T. D. 46047.

Plaintiff claims the merchandise to be made in part of braid, and that it is therefore dutiable at 90 per centum ad valorem under that portion of paragraph…