New York Merchandise Co. v. United States

Kao, Chief Judge:

Certain imported wash cloths, the subject of the protests here involved which have been consolidated for purposes of trial, were assessed with duty at the rate of 22% cents per pound, pursuant to the provision in paragraph 909 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for articles in chief value of cotton, made or cut from terry-woven pile f abrics. It is claimed in this action that said merchandise is properly dutiable at only 20 per centum ad valorem as manufactures of cotton, not specially provided…