Neumann-Endler, Inc. v. United States

In the summer of 1936 the Majestic Forwarding & Shipping Co. imported from Italy into this country, at the port of New York, certain felt hat bodies used for the making of women’s hats. The Collector of Customs classified the merchandise under the provisions of paragraph 1115 (b) of the Tariff Act of 1930 and assessed the same with duty at 40 cents per pound and 55 per centum ad valorem under said paragraph as modified by proclamation of the President.

Neumann-Endler, Inc., an American manufacturer, under the authority of section 516 of said act, filed protest against the action of the…