Textile Design Co. v. United States

Cole, Judge:

In this case, we are concerned with the tariff classification of a shipment described on the invoice as “1 Lot Old Woolen Samples,” exported from Toronto, Canada, and entered at the port of New York. The collector adopted two classifications, depending on whether a piece was more than one hundred and four square inches in area. Those exceeding such area were classified as manufactures of wool, not specially provided for, under paragraph 1120 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 1120), dutiable at 50 per centum ad valorem; the others were classified under…