Inter-Maritime Fwdg. Co. v. United States

Kao, Judge:

The merchandise involved in this case consists of scarves of mohair and wool imported from Scotland on or about November 12, 1967. It was assessed with duty at 42% per centum ad valorem under item 372.10, Tariff Schedules of the United States, as scarves, ornamented, and it is claimed to be classifiable at 21 per centum ad valorem and 37% cents per pound under item 372.45, as scarves, not ornamented, of wool, not knit, valued over $4 per pound.1

It was stipulated at the trial that the merchandise is not knit and is valued at over $4 per pound.

A Customs Laboratory Keport (exhibit 2)…