Alsberg v. United States

The single issue in this case is whether or not imported cotton cloth, not bleached, printed, dyed, or colored, is woven-figured within the provisions of paragraph 903 of the Tariff Act of 1922, which, in terms, provides higher rates of duty for such cloth, if woven-figured.

No issue is raised as to the correctness of the collector’s action in ascertaining the other conditions of the cloth that affect the rate or amount of duty.

The paragraph is long and the only parts thereof necessary to quote are the contrasting provisions, which read as follows:

Cotton cloth, not bleached, printed, dyed,…