Alfred Kohlberg, Inc. v. United States

Certain linen handkerchiefs with hand made hems, imported by appellant at the port of New York, were classified by the Collector of Customs as handkerchiefs, appliquéd, and dutiable under the provisions of paragraph 1529 (b) of the Tariff Act of 1930 at 4 cents each and 40 per centum ad valorem. The pertinent provisions of said paragraph read as follows:

Par. 1529. * * * (b) Handkerchiefs, * * * appliquéd, * * * all' the foregoing, finished or unfinished, of whatever material composed, valued at not more than 70 cents per dozen, 3 cents each and 40 per centum ad valorem; valued at more than 70…