Gimbel Bros. v. United States

Ford, Judge:

The suit listed above was filed by the plaintiff seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties upon an importation of hats entered at the port of New York. The collector classified the merchandise as “Wearing apparel cotton, Art. Silk and or Rayon, in parts Veiling or net,” and levied duty thereon at the rate of 90 percent ad valorem under paragraph 1529 (a) of the Tariff Act of 1930.

Claim is made by the plaintiff that said merchandise is properly dutiable at only 50 percent ad valorem under paragraph 1529 (a) of said act and T.…