Morse Bros. v. United States

Paragraphs 16 and 17 of the emergency tariff act of May 27, 1921, read as follows:

16. Cotton having a staple of one and three-eighths inches or more in length, 7 cents per pound.

17. Manufactures of which cotton of the kind provided for in paragraph 16 is the component material of chief value, 7 cents per pound, in addition to the rates of duty imposed thereon by existing law. .

The merchandise involved in this suit consists of certain cotton cloth represented by several different protests and several entries. The merchandise was assessed for duty under the appropriate paragraph of the tariff…