W. X. Huber Co. v. United States

'TilsoN, Judge:

The plaintiff filed this suit against the United States seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties on imported merchandise. The collector at Los Angeles levied duty on the merchandise at 90 per centum under paragraph 1529 (a) of the Tariff Act of 1930 as embroidered articles in chief value of yarns, threads, or filaments. The plaintiff claims the same to be properly dutiable at only 40 per centum ad valorem under paragarph 1023 of said act as manufactures wholly or in chief value of vegetable fiber, except cotton, not…