Mills & Gibb Corp. v. United States

The merchandise in question is bleached cotton cloth. Duty was assessed thereon under the third subdivision of paragraph 903 of the Tariff Act of 1922, as woven-figured cotton cloth. The importer protested the classification and claimed it to be dutiable under the second subdivision of paragraph 903 as bleached cotton cloth.

The Board of General Appraisers overruled the protest from which action the importer has appealed to this court.

The pertinent portions of paragraph 903 are as follows:

Par. 903. Cotton cloth, not bleached, printed, dyed, colored, or woven-figured, containing yarns the…