Field v. United States

This is an appeal from a judgment of the United States Customs Court which overruled appellant’s protest and held certain linen and cotton handkerchiefs dutiable as assessed under paragraph 1529 of the Tariff Act of 1930, the material portion of which paragraph follows:

Par. 1529. * * *(b) Handkerchiefs * * * embroidered (whether with a plain or fancy initial, monogram, or otherwise, and whether or not the embroidery is on a scalloped edge), * * * all the foregoing, finished or unfinished, of whatever material composed, * * * valued at more than 70 cents per dozen, 4 cents each and 40 per…