E. Dillingham, Inc. v. United States

Richardson, Judge:

The merchandise involved in this case consisted of six papermakers’ felts imported from Canada through the port of Alexandria Bay which were classified as clothing for paper-making, printing or other machines, in the piece or as units, not specially provided for, of textile materials: of wool: woven, under item 358.30, TSUS, and duty assessed on the full value of the merchandise at 37.5 cents per pound, plus 15 per cent ad valorem. The plaintiff does not question the rate of duty assessed, but claims the merchandise was classifiable under item 806.20, TSUS, as “articles…