Continental Importing Co. v. United States

Kao, Chief Judge:

The merchandise involved in this case consists of sisal rugs imported from Haiti and entered at the port of New York. It was assessed with duty at 42% per centum ad valorem under item 361.05 of the Tariff Schedules of the United States, as floor coverings, composed wholly or in part of braids, in continuous lengths, sewn or otherwise bound together but not woven, of textile materials. It is claimed to be properly dutiable at 16 per centum ad valorem under item 222.57, as floor coverings of unspun fibrous vegetable materials, other than common China, India or Japan straw.…