United States v. D. H. Grant & Co.

This appeal is from a judgment of the Customs Court, Second Division, C.D. 2065, sustaining importer’s protest and holding the merchandise in dispute to be classifiable under paragraph 907 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade (GATT), T.D. 51802, as “waterproof cloth, wholly or in chief value of cotton * * The collector classified the imported fabric under paragraph 904 (c) and (d) of the Tariff Act of 1930, as modified by GATT, as “Cotton cloth, printed, dyed or colored * * and assessed it accordingly.

Pertinent for consideration with respect to…