Knauth v. United States

The merchandise in question consists of imitation mohair astra-khans composed of jute and cotton. It was assessed for duty at the minimum rate of 47|- per cent ad valorem under paragraph 325 of the tariff act of 1909, which paragraph provides various rates of duty on the following: “Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut whether or not the pile covers the entire surface.” The protest claims the goods to be dutiable at 45 per cent ad valorem either under paragraph 332, as manufactures in chief *129value of cotton, or under paragraph 358, as manufactures in…