United States v. Dodge

Rugs made wholly of cotton were classified by the collector of customs at the port of New York as manufactures, in any form, made or cut from cotton pile fabrics. In accordance with that classification the importation was assessed for duty at 50 per centum ad valorem under that part of paragraph 910 of the Tariff Act of 1922, which reads as follows:

Par. 910. * * * manufactures, in any form, made or cut from cotton pile fabrics, 50 per centum ad valorem.

The importer protested that the goods were rugs made wholly of cotton and that they were dutiable under that part of paragraph 1022 of the…