Toyomenka, Inc. v. United States

Ford, Judge:

The merchandise covered by the protests listed in schedule “A,” annexed hereto and made a part hereof, consolidated for the purpose of trial, consists of ladies’ cotton blouses, designated on the invoices as styles 9291, 9291A, and 9291B, which were classified by the collector of customs as wearing apparel in part of trimming under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified by 86 Treas. Dec. 121, T.D. 52739, and assessed with duty at the rate of 45 per centum ad valorem.

It is the position of plaintiff herein that said cotton blouses are not trimmed…