Jana Sales Co., Inc. v. The United States

BALDWIN, Judge.

This is an appeal by the Jana Sales Company, Incorporated, from a decision and judgment of the First Division of the United States Customs Court, 59 Cust.Ct. 498, C.D. 3210, overruling the importer’s Potest against the collector s classification of, and assessment of duty at the compound rate of 33 cents per P°und Plus 25 Per eentum ad ^alorem on’ merchandise imported by appellant.

The collector’s assessment was based upon classification of the merchandise as pile fabric, wholly or in chief value of wool, under paragraph 1110 of the Tariff Act of 1930, as modified by the General…