Bata Shoe Co. v. United States

Kincheloe, Judge:

The merchandise the subject of this suit was ■assessed for duty at 62)j per centum ad valorem under paragraph 909 of the Tariff Act of 1930 as articles, finished or unfinished, made or cut from velveteen or velvet pile fabrics. The merchandise is claimed .dutiable under the provision of paragraph 919 of said act, for “articles of wearing apparel of every description, manufactured wholly or ip. part, wholly or in chief value of cotton, and not specially provided for,” at the rate of 37K per centum ad valorem.

*51It has been stipulated on the record between counsel herein that the…