R. P. Oldham Co. v. United States

The subject importation of this appeal consists of merchandise invoiced as “Cotton Pish Netting,” described in the entry as “4 bales *54cotton fishing nets;” classified by the collector as a manufacture of cotton, not specially provided for, at 40 per cent ad valorem, and claimed in appellant-importer’s protest to be properly dutiable under the same paragraph as fishing nets at 30 per cent ad valorem.

The involved statute reads as follows:

Tariff Aet of 1930:

Par. 923. All manufactures, wholly or in chief value of cotton, not specially provided for, 40 per centum ad valorem.

Paragraph 923, as…