E. Gross & Co. v. United States

Rao, Judge:

Certain imported cotton cord tire fabric and cotton belting were classified as entered, respectively, within the provisions of paragraph 904(e) of the Tariff Act of 1930, for “Tire fabric or fabric for use in pneumatic tires, including cord fabric,” and of paragraph 913(a) of said act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for “Belts and belting, for machinery: Wholly or in chief value of cotton * * Accordingly, duty was assessed upon said merchandise at the respective rates of 25 per centum ad valorem and 15 per centum ad…