Frank P. Dow Co. v. United States

Rao, Judge:

The two cases here involved, which have been consolidated for purposes of trial, are concerned with the proper dutiable classification of certain imported vinyl mattress covers. The collector of customs at Los Angeles assessed duty on this merchandise at the rate of 20 per centum ad valorem as manufactures of cotton, not specially provided for, in paragraph 923 of the Tariff Act of 1930, as modified by the Japanese Protocol to the (general Agreement on Tariffs *227and Trade, 90 Treas. Dee. 234, T.D. 63866, supplemented by Presidential notification, 90 Treas. Dee. 280, T.D. 63877, by…