Amity Fabrics, Inc. v. United States

JOHNSON, Judge:

This is a protest against the collector’s assessment of duty on cotton twill-back velveteen, imported from Italy on or about July 20, 1958, at 22% per centum ad valorem under paragraph 909 of the Tariff Act of 1930, as modified. It is claimed that the merchandise is entitled to free entry under paragraph 1615(a) of said tariff act, as amended, as American goods returned, or, if dutiable, that duty should be assessed only upon the value of the alteration, under paragraph 1615(g) of said tariff act, as amended.

The pertinent provisions of the said tariff act are as follows :

Par.…