United States v. Linen Thread Co.

This is an appeal by the Government from the judgment of the Board of General Appraisers sustaining the protests of the appellee to the collector’s assessment of plain-woven fabrics of flax at 40 per *360centum ad valorem, under paragraph 1010 of the Tariff Act of 1922, which reads as follows:

Par. 1010. Woven fabrics, not including articles finished or unfinished, of flax, hemp, ramie, or other vegetable fiber except cotton, or of which these substances or any of them is the component material of chief value, not specially provided for, 40 per centum ad valorem.

The appellee claimed in its…