Kluyskens v. United States

Kincheloe, Judge:

Tbis is a suit for tbe recovery of certain customs duty alleged to bave been improperly imposed on imported *123merchandise. The merchandise was assessed for duty by the collector at 40 per centum ad valorem under the provision of paragraph 1021 of the Tariff Act of 1930, for “all other floor coverings not specially provided for,” and is claimed dutiable at 35 per centum ad valorem under the provision of the same paragraph, which so far as pertinent, reads as follows:

Pas. 1021. * * *; carpets, carpeting, mats, matting, and rugs, wholly or in chief value of flax, hemp, or jute, or…