Perry v. United States

Tilson, Judge:

This suit against the United States involves the proper classification of certain imported hats. The collector classified the hats as bleached and assessed duty thereon at the rate of 25 per centum ad valorem plus 25 cents per dozen under the provisions of paragraph 1504 (b) (2) of the Tariff Act of 1930. The plaintiff claims said hats to be properly dutiable at only 25 per centum ad valorem under paragraph 1504 (b) (1) of said act, as not bleached.

The pertinent part of the involved paragraph reads as follows:(b) Hats, bonnets, and hoods, composed wholly or in chief value of…