United States v. E. Dillingham, Inc.

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

Certain imported cloth was assessed for duty by the collector at the port of Ogdensburg, N. Y., as “waterproof” cloth at 5 cents per square yard and 30 per centum ad valorem under paragraph 907 of the Tariff Act of 1922. The pertinent oart of the paragraph reads as follows:

Par. 907. * * * waterproof cloth composed wholly or in chief value of cotton or other vegetable fiber, whether or not in part of india rubber, 5 cents per square yard and 30 per centum ad valorem.

The importer protested, claiming that the cloth was not…