Victor B. Handal & Bro., Inc. v. United States

This appeal is from the judgment of the United States Customs *19Court, Second Division, 55 Oust. Ct. 264 (C.D. 2588), overruling appellant’s protest to the classification of certain corduroy articles described in the entry as corduroy pillowcases.

The collector classified the imports under paragraph 909, Tariff Act of 1930, and claim is made under paragraph 911 (b). The pertinent portions of the statutes are:

Paragraph 909:

Pile fabrics (including pile ribbons), cut or uncut, whether or not the pile covers the entire surface, wholly or in chief value of cotton, and all articles, finished or…