Stein v. United States

This appeal involves the dutiable classification of certain merchandise, imported at the port of Chicago, which was assessed with duty at 90 per «centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930.

Three protests were filed covering separate shipments of merchandise, each claiming the same to be dutiable at 60 per centum ad valorem under paragraph 1529 (c) of said tariff act, as “Elastic fabrics of whatever material composed, knit, woven, or braided, in part of india rubber.” For the purposes of trial the protests were consolidated.

The Customs Court, Second Division,…