Kaplan Products & Textiles, Inc. v. United States

Ford, Judge:

This case brings before the court for determination the proper classification of certain merchandise described on the invoice as “Yarn Dyed Jacquard Satin Brocade Cloth with metal gold yarn.” The imported merchandise was assessed with duty at the rate of 25 cents per pound and 22y2 per centum ad valorem under the provision of paragraph 1306 of the Tariff Act of 1930, as modified by the *146Torquay Protocol to tbe General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, wbicb provides as follows:

Woven fabrics in tbe piece, wholly or in chief value of rayon or other…