Michaelian & Kohlberg, Inc. v. United States

Garrett, Judge,

delivered tbe opinion of the court:

This is an appeal by the importer from a judgment of the First Division of the United States Customs Court, one judge dissenting, overruling importer’s protest against the classification and duty assessment of certain merchandise, imported from China, described as Chinese rugs and having stitching at their ends claimed to be embroidery.

The classification by the Collector of Customs was under paragraph 1116 (a) of the Tariff Act of 1930, which reads:

Par. 1116 (a). Oriental, Axminster, Savonnerie, Aubusson, and other carpets, rugs, and mats, not…