Raphael v. United States

The imported merchandise involved in this appeal consists of certain rugs composed of or containing cotton, jute and artificial silk, cotton being the component material of chief value. Twelve importations are involved, eleven of which were assessed with duty by the collector at 40 per centum ad valorem under the provision of paragraph 1022 of the Tariff Act of 1922 for “all other floor coverings not specially provided for.” The other importation, covered by protest 559841-G, was assessed for duty at the same rate under paragraph 1117 of said act as “Wilton * * * rugs, and * * * rugs * * * of…