United States v. Walker

The merchandise here is a waterproof cloth, and the question is under which of the two following paragraphs of the tariff act of 1909 *216duty ought to be assessed thereon. The relevant parts of these paragraphs are as follows:

325.* * * Velvets, * * * composed of cotton or other vegetable fiber, except flax, * * *.

347. * * * Waterproof cloth composed of cotton or other vegetable fiber, whether composed in part of india rubber or otherwise, * * *.

Duty was taken by the collector under paragraph 325, against which the importer protested, claiming under paragraph 347. The Board of General Appraisers…