Edward Hyman Co. v. United States

Rao, Judge:

Plaintiff is an importer of cotton cloths which, in the case of the shipments here in issue, were invoiced as—

Wiping Cloth (Shop Towel) unbleached @ 2,500 pieces per bale Size: 18" by 17%" per piece Weight: 2.75 yds./lb.

This merchandise was assessed with duty at the rate of 20 per centum ad valorem as “Towels, other than pile fabrics, wholly or in chief value of cotton, whether in the piece or otherwise, and whether or not Jacquard-figured,” as provided in paragraph 911(a) of the Tariff Act of 1930, as modified by the Japanese Protocol of Supplementary Concessions to the General…