United States v. Florea & Co.

This appeal involves the proper classification for customs duty purposes of knitted, woolen gloves imported from Japan. The collector classified the merchandise under paragraph 1114 (b) of the Tariff Act of 1930 and assessed the same with a duty of 40 cents per pound *293and 35 per centum ad valorem, based upon tbe American selling price of tbe domestic equivalent. Tbe American selling price value is applicable, if tbe merchandise is classifiable under paragraph 1114 (b) and is worth not more than $1.75 per dozen pairs (which latter fact the collector found), by virtue of a Presidential…