United States v. Vandegrift

The merchandise the subject of this controversy is described by the collector of customs as consisting of wool in the weft and cotton *227in the warp and covered on one side by a thin coating of rubber, weighing over four ounces per square yard, and .is generally used in the manufacture of waterproof garments for women. It was returned for duty under paragraph 378 of the act of 1909. The imr porters protested and claimed the merchandise dutiable at 10 cents per square yard and 20 per cent ad valorem under paragraph 347 as waterproof cloth. The protest was sustained by the board, and the…