United States v. Barker Bros.

Twenty-five entries of silk fabrics were made by the appellees at the port of Los Angeles. These goods were classified by the collector, *7in each instance, under paragraph 1206 of the Tariff Act of 1922, at 60 per centum ad v alorem. Said paragraph reads as follows:

Pab. 1206. Plushes, including such as are commercially known as hatter’s plush, velvets, chenilles, velvet or plush ribbons, and all other pile fabrics, cut or uncut, composed wholly or in chief value of silk, 60 per centum ad valorem.

The importers protested in each instance. Three protests are recited in the record, which, together…