Borneo Sumatra Trading Co. v. United States

WatsoN, Judge:

The merchandise in the case at bar consists of certain woven fabrics, weighing over 4 ounces per square yard, containing more than 17 percent by weight, but not in chief value of wool, the remainder of the fabrics being composed of manmade fibers.

The fabrics in question were classified under the provisions of paragraph 1122 of the Tariff Act of 1930, classification under said paragraph not being in dispute. On liquidation, the collector assessed duty on the wool portion of the fabrics at the rate of 37% cents per pound, plus 45 per centum ad valorem. Plaintiff’s sole claim…