Mills & Gibb Corp. v. United States

DISSENTING OPINION

Smith, Judge:

Merchandise imported at the port of New York and classified by the collector of customs as woven-figured cotton cloth was assessed for duty according to the average number of yarns found in the importation and as prescribed by paragraph 903 of the Tariff Act of 1922. The part of paragraph 903 under which the collector held the goods to be dutiable reads as follows:

Par. 903. * * * Cotton cloth * * * woven-figured, containing yarns the average number of which does not exceed number 40, fifty-five one-hundredths of 1 cent per average number per pound; exceeding…