Empire Brushes, Inc. v. United States

Ford, Judge:

This suit covers importations of bundles of Perlón filaments, approximately 24 inches in length, which are used in the manufacture of brushes. The collector of customs classified the imported merchandise as “Filaments of synth. textiles n/o 30" in length” under the provisions of paragraph 1302 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and assessed duty thereon at the rate of 15 per centum ad valorem.

Plaintiffs claim the merchandise to be properly dutiable at 10 per centum ad valorem…