Borab Bros. v. United States

Laweence, Judge:

Plaintiff imported ladies’ handbags and belts frota China. The handbags were classified by the collector of customs as manufactures in chief value of rayon, as provided for in paragraph 1312, and the belts were classified as wearing apparel in chief value of rayon, pursuant to the provisions of paragraph 1311, of the Tariff Act of 1930. Duty was levied in each instance at the rate of 45 cents per pound and '65 per centum ad valorem.

It is asserted by the plaintiff that the collector erred in not deciding that both articles are “in part” of braid and otherwise answer the…