Gimbel Bros. v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, entered in conformity with its decision, C. D. 1293, 26 Cust. Ct. 31, overruling the protest of importer, whereby it sought recovery of an alleged excess of duty assessed upon certain rugs, or floor coverings, by the Collector of Customs at the port of New York City.

Paragraph 1021 of the Tariff Act of 1930 is involved. It reads:

Par. 1021. Common China, Japan, and India straw matting, and floor coverings made therefrom, 3 cents per square yard; carpets, carpeting, mats, matting, and rugs, wholly or in…