Ropa Co. v. United States

This appeal involves the proper dutiable classification of certain suspender cord ends, more particularly described hereinafter, imported under the Tariff Act of 1930. They were classified by the Collector of Customs under paragraph 1529 (a) and assessed with a duty of 90 per centum ad valorem, and were claimed in appellant’s protest to be dutiable in the same paragraph under subparagraph (c) as elastic fabrics at 60 per centum ad valorem. Other claims were made in the protest which were not pressed in the lower court or here.

The material portions of paragraph 1529 follow:

Par. 1529 (a) * * *…