Associated Merchandising Corp. v. United States

Tilson, Judge:

This suit against the United States raises the question of the proper classification of certain imported merchandise and *264seeks to recover certain money alleged to have been illegally exacted by reason of such classification. Duty was levied on the merchandise at 90 per centum under paragraph 1529 (a) of the Tariff Act of 1930, and the plaintiff claims the same to be properly dutiable at 40 per centum ad valorem under paragraph 923 of said act, as manufactures wholly or in chief value of cotton, not specially provided for.

The collector has furnished no indication of how the…