Sterling International Corp. v. United States

Rao, Judge:

The only question involved in this case is the propriety of the collector’s assessment of the additional duty of 5 cents per pound provided for in paragraph 924 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, on cotton cloth composed of cotton having a staple length of 1}& inches or more.

It is the contention of plaintiff herein that the colored cloth here in issue was composed of cotton having a staple length of only IKe inches, which, being less than 1 }i inches, is not subject to the additional duty provided…