United States v. Shalom

This is an appeal from a judgment of the United States Customs Court (Second Division) holding certain imported gloves dutiable as articles of wearing apparel, in chief value of cotton, at 37K per centum ad valorem under paragraph 919 of the Tariff Act of 1930, as claimed by the importer (appellee), rather than as articles in part of lace at 90 per centum ad valorem under paragraph 1529 (a) of that act, as assessed by the collector at the port of New York.

The paragraphs in question, so far as pertinent, read:

Pab. 919. Clothing and articles of wearing apparel of every description, manufactured…