Texas & Pacific Railway Co. v. United States

The merchandise in this case consists of so-called patches for cotton. These are pieces of woven fabrics composed of jute, about a yard square each in size, intended for use in patching cotton bales which have been torn or have been opened for sampling purposes.

*329They were assessed with duty at the rate of 35 per cent ad valorem under the provision for all manufactures of jute not specially provided for contained in paragraph 284 of the tariff act of 1913.

The importers protested, claiming free entry of the merchandise under the provisions for cotton bagging, composed of jute, not bleached,…