Benziger Bros. v. United States

Ford, Judge:

The two protests listed above present for our determination the question of the proper classification of certain imported merchandise which was classified by the collector in protest 143098-K as “Articles embroidered, Comely machine embroidered cotton arts, not wearing apparel,” and in protest 143500-K as “Comely mach. embrd. articles of cotton. Parts of church vestments,” and duty was levied thereon at the rate of 90 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930.

Plaintiff claims the merchandise to he properly dutiable at only 60 per centum ad valorem…