Amitt Fabrics, Inc. v. United States

Rao, Judge:

On September 15, 1960, there was enacted into law a congressional definition and interpretation of the provision in paragraph 907 of the Tariff Act of 1930, for “waterproof cloth, wholly or in chief value of cotton or other vegetable fiber, whether or not in part of India rubber.” This amending statute, section 2, Public Law 86-795, provides as follows:

In order to insure a correct interpretation of the provision “waterproof cloth” in paragraph 907, Tariff Act of 1930, it is hereby declared that it was and is the true intent and meaning of paragraph 907 to limit the term…