United States v. Monroe Foreign Forwarding Co.

This is an appeal .from a judgment of the United States Customs Court.

Merchandise, consisting of cotton gloves with three lines of needlework composed of cotton threads superimposed on the cotton fabric and appearing on the back of each glove, was assessed for duty by the collector at the port of St. Louis as “articles embroidered in any manner by hand or machinery” at 75 per centum ad valorem under paragraph 1430 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 1430. * * * embroideries not specially provided for, and all fabrics and articles embroidered in any…