Ferriswheel v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for Customs duty purposes, of articles of Highland dress imported from Scotland. The articles include two men’s kilts made of wool, a Sheriffmuir jacket made from cotton, and an Argyll jacket fashioned from wool.

The wool garments were classified by the Customs officials under item 380,02 of the Tariff Schedules of the United States (TSUS), *63as modified by T.D. 68-9, as ornamented men’s wearing apparel, of wool. Accordingly, they were assessed with duty at the rate of 42.5 per centum ad valorem. The…