United States v. Shapiro

Cotton cloth in the piece, 30 to 40 yards in length and 36 inches wide and having plaits or tucks produced during the process of weaving the cloth, was classified by the collector at the port of New York as a fabric in part of tuckings. The goods were, therefore, assessed for duty at 90 per centum ad valorem under that part of paragraph 1430 of the Tariff Act of 1922 which reads as follows:

1430. Laces * * * tuckings * * * and all fabrics or articles composed in part, however small, of any of the foregoing fabrics or articles * * * 90 per centum ad valorem.

* The importer protested that the…