C. R. Bard, Inc. v. United States

Kincheloe, Judge:

The question involved in the suits listed in schedule A, hereto attached and made a part hereof, is purely one of fact, to wit: the component material of chief value in certain catheters and other articles imported from France.

*245Duty was levied thereon either at the rate of 40 per centum ad valorem under paragraph 923 of the Tariff Act of 1930 as manufactures of cotton, not specially provided for, or at the rate of 65 per centum ad valorem under paragraph 1211 of said act as manufactures of silk, not specially provided for. Plaintiff contends that such of the merchandise as…