Bruce Duncan Co. v. United States

Ford, Judge:

This is an action against the decision of the collector of customs at Los Angeles, classifying certain rayon labels under the provisions of paragraph 1812 -of the Tariff Act of 1930, as modified *28by the Sixth. Protocol of Supplementary Concessions to the General Agreement on Tarilfs and Trade, 91 Treas. Dec. 150, T.D. 54108, as manufactures in chief value of rayon or other synthetic textile, not specially provided for, and assessing duty thereon at the rate of 30 per centum ad valorem and 25 cents per pound.

It is the contention of plaintiff that said rayon labels are more…