United States v. Bullocks, Inc.

This is an appeal from a judgment of the United States Customs Court holding imported card-table covers dutiable at 65 per centum ad valorem as manufactures in chief value of silk, not specially provided for, under paragraph 1211 of the Tariff Act of 1930, as claimed by appellee.

The merchandise was assessed for duty by the collector at the port of Los Angeles at 90 per centum ad valorem under paragraph 1529 (a) of that act.

Paragraph 1211 and the pertinent part of paragraph 1529 (a) read:

Par. 1211. All manufactures, wholly or in chief value of silk, not specially provided for, 65 per centum ad…