Alfano v. United States

This case presents for decision the question of whether certain figured cotton cloth, Jacquard woven, is properly classifiable under paragraph 909 or under paragraphs 903 and 906 of the Tariff Act of 1922.

The material part of paragraph 909 is as follows:

* * * Jacquard woven upholstery cloths, * * * in the piece or otherwise, composed wholly or in chief value of cotton or other vegetable fiber, * * *

Paragraphs 903 and 906 provide for duties upon cotton cloth based upon the average number of yarns per pound, with additional duties if woven with Jacquard attachments. The cloth was classified by…