Cruger's Inc. v. United States

Polo caps and polo helmets imported at the port of New York and classified by the collector of customs as wearing apparel in chief value of cotton not specially provided for were assessed for duty at 35 per cent ad valorem under paragraph 919 of the tariff act of 1922, which reads as follows:

Par. 919. Clothing and articles of wearing apparel of every description, manufactured wholly or in part, composed wholly or in chief value of cotton, and not specially provided for, 35 per centum ad valorem.

The importer protested that the merchandise was dutiable at 30 per cent ad valorem under paragraph…