Katz v. United States

Kincheloe, Judge:

The merchandise covered by these protests consists of certain rugs and mats which were assessed for duty under paragraph 1021 of the Tariff Act of 1930 as floor coverings not specially provided for at the rate of 40 per centum ad valorem. The protests claim the merchandise dutiable at 35 per centum ad valorem under either paragraph 921 of said act as “all other floor coverings, including carpets, carpeting, mats, and rugs, wholly or in chief value of cotton,” or under paragraph 1021 as “carpets, carpeting, mats, matting, and rugs, wholly or in chief value of flax, hemp, or…