D. H. Grant & Co. v. United States

Rao, Judge:

Certain imported cotton cloth, invoiced as “All Cotton Vat Dye Clan Plaid Gingham-Wateepeooeed-ShRunk Finish,” was classified by the collector of customs at the port of entry within the provisions of paragraph 904 (c) and (d) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and assessed with duty at the combined rates therein provided for its particular yarn count, color, and yalue. The rate thus assessed totaled 25K per centum ad valorem.

Plaintiff, herein, duly protesting such action, claims that this importation…