Cowtan & Tout (Inc.) v. United States

The appellant imported at the port of New York certain merchandise which is described upon the invoice as—

4 walnut stuff back chairs, stuffed and finished in calico •* * * 8 pieces of needlework (4 chair seats and 4 backs * * *) 4% yds. fawn-colour tapestry cloth, 11 yards of braid, 7 yards of cord.

These were classified by the collector as entireties as articles in chief value of wool, in part of wool braid and trimmings, at 90 per centum under paragraph 1430 of the Tariff Act of 1922.

The importer protested, making various claims in its protest. However, on the argument of the case here,…