Nissho American Corp. v. United States

Rao, Chief Judge:

The merchandise involved in the shipments covered by the entries in this case consists of cotton flannel shirts and corduroy pants, described on the invoices as cotton flannel shirts and corduroy longie sets. The shirts were assessed with duty at 25 per centum ad valorem under paragraph 919 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as shirts of cotton, not knit or crocheted, and the pants at 20 per centum ad valorem, as other cotton wearing apparel, not specially provided for. It is claimed in the…