Butler Bros. v. United States

Ford, Judge:

The two protests listed above bring before us for determination the question of the proper classification of certain bootees, which were classified by the collector as wool knit outerwear, in part of trimming or ornament, with the consequent levy of duty thereon at the rate of 90 percent ad valorem under paragraph 1529 (a) of the Tariff Act of 1930. Claim is made by the plaintiff that the merchandise is properly dutiable at only 50 cents per pound plus 50 percent ad valorem under paragraph 1114 (d) of the Tariff Act of 1930, or at said rate under said paragraph, as modified by the…