United States v. Greenwald's Linen Importers

Lenroot, Judge,

delivered tbe opinion of the court:

This appeal involves the proper classification of certain handkerchief cases, classified by the collector at New York as “linen handkerchief cases appliquéd” and “embroideries cases” and returned for duty at 75 per centum ad valorem under paragraph 1430 of the Tariff Act of 1922.

Appellee protested, claiming classification of the merchandise under paragraph 1021 and assessment of duty thereon at the rate of 40 per centum ad valorem.

The competing provisions of the two paragraphs are as follows:

Par. 1021. All woven articles, finished or…