Damrak Trading Co. v. United States

Mollison, Judge:

These protests have been limited to merchandise described on the invoices as “bathroommats” and as “floormats,” which was assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 1537 (b) of the Tariff Act of 1930 for manufactures of india rubber, not specially provided for. The protest claim in each case is for duty at the rate of 20 per centum ad valorem under the provisions of paragraph 1021 of the same act, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for—

*360All other floor coverings not specially provided for…