Goldberg & Seltzer, Inc. v. United States

Tilson, Judge:

The question involved in these two suits is the proper classification of certain handbags. They were classified by the collector as articles in chief value of sisal yarn, threads, or filaments in part of sisal braid and duty was levied thereon at the rate of 90 per centum ad valorem under paragraph 1529 (a) of the Tariff Act of 1930. Plaintiff claims the merchandise to be properly dutiable at only 40 per centum ad valorem under paragraph 1023 of the same act, as manufactures, wholly or in chief value of vegetable fiber, except cotton, not specially provided for.

The record…