Curtis & Von Bernuth Mfg. Co. v. United States

This is an appeal from a judgment of the United States Customs Court holding certain “steamer rugs” and “automobile robes” in *652chief value of wool, not exceeding three yards in length, some valued at not more than $1.00 per pound and some at more than $1.00 but not more than $1.50 per pound, dutiable under paragraph 1111 of the Tariff Act of 1930, as assessed by the collector at the port of New York.

Appellant contends that the imported articles are not dutiable under paragraph 1111, supra, but, on the contrary, are dutiable as manufactures of wool, not specially provided for, under paragraph…