Border Brokerage Co. v. United States

Rao, Judge:

This is an action involving the question of the correct rate of duty to be levied against an importation of merchandise invoiced as “Cotton Polishing Mops.” The collector of customs at the port of entry invoked the provisions of paragraph 923 of the *116Tariff Act of 1930, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade, 90 Treas. Dec. 234, T.D. 53865, supplemented by Presidential proclamation, 90 Treas. Dec. 280, T.D. 53877, for manufactures of cotton, not specially provided for, to impose duty on said importation at the rate of 20 per centum ad…