Kyer & Cashel Inc. v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise, consisting of couch covers made from Jacquard woven upholstery cotton cloth, was assessed for duty by the collector at the port of New York at 45 per centum ad valorem under paragraph 909 of the Tariff Act of 1922, which reads as follows:

Pae. 909. Tapestries, and other Jacquard woven upholstery cloths, Jacquard woven blankets and Jacquard woven napped cloths, all the foregoing, in the piece or otherwise, composed wholly or in chief value of cotton or other vegetable fiber, 45 per centum ad valorem.

The appellant…