United States v. Gavin

Certain pile fabrics, represented by Exhibits 1 and 2, were imported at the port of New York in the year 1932 and were classified by the collector as dutiable under paragraph 909, Tariff Act of 1930, at 62% per centum ad valorem as velvets. The classification of the collector under said paragraph 909 was by virtue of the terms of paragraph 1122 of the same act.

The importer protested the said classification and claimed that the goods were dutiable at 50 per centum as plushes under the same paragraph. Other claims were made in the protest but are not pressed here.

The United States Customs…