J. E. Bernard & Co. v. United States

Ford, Judge:

The merchandise before us consisting of four handmade wool tapestries was assessed with duty at the rate of 45 per centum ad valorem under paragraph 1529(a) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as “Fringes and articles wholly or in part of fringes (except wearing apparel).”

It is contended by plaintiff that said merchandise is properly dutiable at 23% per centum ad valorem under paragraph 1117(a) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General…