Chester Tricot Mills, Inc. v. United States

Ford, Judge:

This case is directed against the action of the collector of customs in classifying certain nylon as filaments of synthetic textile, single, weighing less than 150 deniers per length of 450 meters, under the provisions of paragraph 1301 of the Tariff Act of 1930. By virtue of this classification duty was assessed thereunder at the rate of 50 per centum ad valorem.

It is the position of plaintiff herein that said merchandise is in fact yam and as such properly subject to classification under said paragraph 1301, as modified by the Sixth Protocol of Supplementary Concessions to the…