Stephen Rug Mills v. United States

Kincheloe, Judge:

These suits are for the recovery of certain customs duty alleged to have been improperly assessed by the collector of customs at New York on imported rugs. The merchandise in issue consists of rugs composed wholly or in chief value of cotton, imported from Belgium and Italy. They were assessed for duty at the rate of 35 per centum ad valorem under the provision of paragraph 921 of the Tariff Act of 1930, which, so far as pertinent, reads as follows:

Par. 921. * * * all other floor coverings, including * * * rugs, wholly or in chief value of cotton, 35 per centum ad valorem.

The…