Starlight Trading, Inc. v. United States

Ford, Judge:

Plaintiff in this action contests the classification by the collector of customs of certain ladies’ cotton blouses, described on *31the invoice as items SS074 and SS118, under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as wearing apparel in part of trimming and assessed with duty at the rate of 45 per centum ad valorem.

Plaintiff herein contends that the involved cotton blouses are not trimmed and are, accordingly, dutiable at only 20 per centum ad…