Victor B. Handal & Bro., Inc. v. United States

Rao, Chief Judge:

This case is concerned with the proper rate of duty to be levied upon certain imported corduroy articles, invoiced, variously, as corduroy pillow covers or corduroy pillowcases. These items were assessed with duty at the rate of 50 per centum ad valorem as corduroy articles finished or unfinished, within the purview of paragraph 909 of the Tariff Act of 1930. It is claimed in the protest filed against the collector’s assessment of duty that said merchandise is properly dutiable at the rate of 20 per centum ad valorem, pursuant to the provisions of paragraph 923 of said act,…