John C. Sleater Co. v. United States

KiNCHeloe, Judge:

These áre suits brought by plaintiff against the United States for the refund of certain duty alleged to have been improperly levied by the collector of customs at the port of New York on an importation of bedspreads by reason of the wrongful classification of the merchandise. The merchandise in question was classified and assessed for duty under paragraph 911 (a) of the Tariff Act of 1930, as cotton jacquard-figured bedspreads, at the rate of 40 per centum ad valorem. It is claimed to be not jacquard figured, and therefore dutiable at only 25 per centum under the same…