F. Powers Co. v. United States

Pao, Chief Judge:

Plaintiff, F. Powers Co., Inc., is the importer of certain bleached cotton cloth which was assessed with duty at the rate of 13% per centum ad valorem, as colored cotton cloth within the provisions of paragraph 904(c) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802. It is claimed in this action that the cloth in issue is not colored and is, therefore, properly dutiable at only 11% per centum ad valorem, as provided in paragraph 904 (b) of said act, as so modified.

*234The competing provisions contain the…