Starlight Trading, Inc. v. United States

Ford, Judge:

Plaintiff herein protests the classification by the collector of customs of certain ladies’ cotton blouses, described on the invoice as item SS 033, under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified 'by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as wearing apparel in part of trimming and assessed with duty at the rate of 45 per centum ad valorem.

Plaintiff contends that the cotton blouses involved herein are not trimmed and are, accordingly, dutiable at only 20 per centum ad valorem under the…