Specialty House, Inc. v. United States

Ford, Judge:

The two suits listed in schedule “A,” hereto attached and made a part hereof, were filed by the plaintiffs seeking to recover certain sums of money alleged to have been illegally exacted as customs duties upon importations of silk articles from Japan. The collector classified this merchandise as handkerchiefs, hemmed, valued at not more than $5 per dozen, and levied duty thereon at the rate of 60 per centum ad valorem under the provisions of paragraph 1209 of the Tariff Act of 1930. Plaintiffs claim said merchandise to be properly dutiable at 35 per centum ad valorem under…