Gimbel Bros., Inc. v. United States

Rao, Judge:

This is a suit to recover duties alleged to have been erroneously assessed by the collector of customs at the port of New York upon an importation of fiber rugs. The merchandise was classified pursuant to the provision in paragraph 1021 of the Tariff Act of 1930 for all other floor coverings not specially provided for and, accordingly, assessed with duty at the rate of 40 per centum ad valorem. Plaintiff, in its protest, claims that the merchandise is dutiable at only 35 per centum ad valorem as rugs, wholly or in chief value of flax, which are also provided for in said paragraph.

Pa…