Baylis Bros. Inc. v. United States

Foed, Judge:

The merchandise involved herein consists of smocked dress fronts imported from the Barbados, British West Indies. The dress fronts covered by protest 64/17889 were classified by the collector as ornamented wearing apparel, unfinished, in chief value of cotton, under paragraph 1529(a) of the Tariff Act of 1930, as modified by T.D. 54108. The smocked dress fronts covered by protest 65/4126 *337were classified, according to the statements contained in the respective briefs of the parties, as “wearing apparel in part of smocking,” in chief value of cotton, under item 382.03 of the Tariff…