Amity Mills, Inc. v. Untied States

Rao, Chief Judge:

The merchandise involved in these two consolidated protests consists of cotton velveteen, which was classified as such and assessed with duty at the rate of 30 per centum ad valorem, or 25 cents per square yard, pursuant to the provisions of paragraph 909 of the Tariff Act of 1930, as modified by prevailing trade agreement. It is the contention of plaintiff herein that this fabric should be assessed with duty at the rate of 12% per centum ad valorem, as waterproof cloth, wholly or in chief value of cotton, as provided in paragraph 907 of said act, as modified by the General…