Central Warehouse Co. v. United States

Hatfield, Judge;

delivered the opinion of the court:

Merchandise, consisting of rugs made of rice straw and bound with a cotton warp, known in the trade and commerce of the United States, as “Japan rice straw rugs” and as “rice straw rugs,” was assessed for duty by the collector under paragraph 1022 of the Tariff Act of 1922, at 40 per centum ad valorem as “floor coverings not specially provided for.”

Paragraph 1022 reads as follows:

Par. 1022. Common China, Japan, and India straw matting, and floor coverings made therefrom, 3 cents per square yard; carpets, carpeting, mats, matting, and rugs,…