Central Warehouse Co. v. United States

The merchandise involved in this appeal consists of rugs made of Japanese rice straw. The imported articles were assessed for duty by the collector at 40 per cent ad valorem, as “floor coverings not specially provided for,” under paragraph 1022, of the tariff act of 1922, which reads as follows:

Par. 1022. Common China, Japan, and India straw matting, and floor coverings made therefrom, 3 cents per square yard; carpets, carpeting, mats, matting, and rugs, made wholly of cotton, flax, hemp, or jute, or a mixture thereof, 35 per centum ad valorem; all other floor coverings not specially provided…