Protest 748154-G of Bullocks, Inc.

Tilson, Judge:

This suit was filed by the plaintiff seeking to recover a certain sum of money claimed to have been unlawfully exacted as customs duties on *485imported merchandise. Duty was levied on the merchandise at 90 percent under paragraph 1529 (a) of the Tariff Act of 1930, and the plaintiff claims the same to be properly dutiable at 40 percent ad valorem under paragraph 923 of the same act as manufactures of cotton, not specially provided for.

But one witness testified at the trial, and her entire testimony was directed to establishing that the merchandise was made by hand rather than by…