Alfred Kohlberg, Inc. v. United States

TilsoN, Judge:

In this suit against tbe United States the plaintiff seeks to recover a judgment for a certain sum of money alleged to have been illegally levied on an importation of gloves from China. There is nothing in the official papers forwarded by the collector from which we can ascertain how the merchandise was classified. However, since this case was tried and submitted by counsel upon the theory that the merchandise was classified as lace gloves and assessed with duty at 90 per centum under paragraph 1529 of the Tariff Act of 1930, we shall adopt that theory and decide the case…