Downing & Co. v. United States

This appeal brings here for decision the proper classification of certain cotton covers. They were classified for dutiable purposes by the collector of customs at the port of New York as “ articles made or cut from plushes, velvets,” etc., under the provisions of paragraph 257 of the tariff act of 1913. The claims relied upon by the importers at the hearing before the Board of General Appraisers were diverse as to the different imported articles. One of the samples has the appearance of, and is concededly, a small table cover. The other is larger in size, obviously representative of a…