United States v. Armand Schwab & Co.

This is an appeal from a judgment of the United States Customs Court, Second Division.

Merchandise, consisting of hats composed of manila hemp, was assessed for duty by the collector at the port of New York as hats, bleached, at 25 cents per dozen and 25 per centum ad valorem under paragraph 1504 (b) (2) of the Tariff Act of 1930. The importers— appellees — protested, claiming that the hats were not bleached and" were, therefore, dutiable under paragraph 1504 (b) (1) of that act at only 25 per centum ad valorem.

The provisions in question read:

Pab. 1504, * * * (b) Hats, bonnets, and hoods,…