Sims-Worms, Inc. v. United States

Rao, Chief Judge:

The merchandise involved in this case consists of waterproofed cotton corduroy cloth imported from Japan on September 19, 1960. It was assessed with duty at 50 per centum ad *393valorem tinder paragraph 909 of the Tariff Act of 1930, as cotton corduroy and is claimed to be dutiable at 11 per centum ad valorem under paragraph 907 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, supplemented by Presidential Proclamation No. 3191, 92 Treas. Dec. 175, T.D. 54399, and as amended by Public Law 86-795, sec. 2, 95…