David E. Schwab Co. v. United States

Ford, Judge:

This action is a retrial of the case of David E. Schwab & Co. Inc., v. United States, 47 Cust. Ct. 353, Abstract 66184, the record of which is incorporated herein. The merchandise in the incorporated case and in the instant case consists of certain articles of merchandise utilized by women to cover their heads in church and are known as chapel caps or mantillas. The merchandise herein was assessed with duty at the rate of 42% per centum ad valorem under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to…