Ashear Bros., Inc. v. United States

Ford, Judge:

This action is directed against the classification by the collector of customs at the port of New York of certain pure silk handkerchiefs under the provision for wearing apparel of every description, wholly or in chief value of silk, as prescribed in paragraph 1210 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, and, accordingly, assessed with duty at 32% per centum ad valorem.

By its protest, plaintiff claims said merchandise to be properly subject to duty at the rate of 27% per centum ad…