United States v. Ramsey

This is an appeal from the judgment of the United States Customs Court, Second Division, entered pursuant to its decision, C. D. 1571-, 31 Cust. Ct. 201.

The merchandise in issue, consisting of baby dress fronts, was classified by the Collector of Customs at the port of Laredo as “Parts of embroidered cotton wearing apparel” and assessed with duty at 90 per centum ad valorem under paragraph 1529 (a) of the Tariff-Act of 1930, which, so far as pertinent, reads as follows:

fabrics and articles embroidered * * * and fabrics and articles wholly or in part thereof, finished or unfinished * * * by…