May Department Stores Co. v. United States

Ford, Judge:

The merchandise in the case at bar consists of men’s and boys’ cotton tee shirts which were classified by the collector of customs as “Wg appl in Part of Braid” and assessed with duty at 50 per centum ad valorem under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802. The pertinent provisions of said paragraph 1529(a), as modified, supra, are as follows:

Braids provided for in paragraph 1529(a), Tariff Act of 1930 (except braids suitable for making or ornamenting hats, bonnets, or…