Middleton v. United States

This appeal brings before us for review a judgment of the United States Customs Court, Second Division, holding certain tablecloths to be properly dutiable, as classified, under paragraph 1013 of the Tariff Act of 1930 at 45 per centum ad valorem- as table damask.

The merchandise was entered at the port of New York in 1933 and is described in the decision of the Customs Court as follows:

The tablecloths in question are 45 inches square, in chief value of flax, and from an examination of the sample, which was admitted in evidence as Illustrative Exhibit 1, it appears that they are of the type…