Ramsey v. United States

Ford, Judge:

The merchandise covered by the suit listed above was classified by the collector as “Parts of embroidered cotton wearing apparel” and duty was levied thereon at the rate of 90 per centum ad valorem under the provisions of paragraph 1529 (a) of the Tariff Act of 1930. The plaintiff claims said merchandise to be properly dutiable at 75 per centum ad valorem under said paragraph 1529 (a), as modified by the trade agreement with France, 69 Treas. Dec. 853, T. D. 48316, as articles of wearing apparel, finished or unfinished, wholly or in chief value of cotton, embroidered.

At the trial,…