Shalom v. United States

Tilson, Judge:

The plaintiffs filed this suit seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties upon an importation of gloves. Duty was levied upon these gloves at the rate of 90 per centum ad valorem under paragraph 1529 (a) of the act of 1930, presumably upon the theory that they were lace articles. The plaintiffs claim the same to be properly dutiable at only 37K per centum ad valorem under paragraph 919 of the act of 1930, as articles of wearing apparel of every description, manufactured wholly or in part, wholly or in chief value of cotton,…