Stephen Rug Mills v. United States

Jackson, Judge,

delivered tbe opinion of the court:

The issue in this appeal arises from a judgment of the United States Customs Court, Second Division, overruling three protests of appellant against the classification of certain machine-woven small cotton rugs classified by the Collector of Customs at the port of New York under paragraph 921 of the Tariff Act of 1930 at the rate of 35 per centum ad valorem as “ * * * other floor coverings, * * * wholly or in chief value of cotton * *

Appellant claimed the involved merchandise to be properly dutiable . at the rate of 20 per centum ad valorem…