United States v. Field & Co.

Five damask linen pieces of cloth, 273^ inches long by 17)4 inches-wide, fastened together in a binding made of pasteboard, paper, and cloth, imported at the port of Chicago, were assessed by the collector-of customs for duty at 40 per centum ad valorem under paragraph 1013-of the Tariff Act of 1922, which reads as follows:

1013. Table damask composed wholly or in chief value of vegetable fiber other than cotton, and manufactures composed wholly or in chief value of such damask,. 40 per centum ad valorem.

*405The importer protested that the goods were books dutiable at 25 per centum ad valorem…