Case Name: Protest 843504-G of Nippon Import & Trading Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-03
Citations: 1 Cust. Ct. 426
Docket Number: No. 39513
Parties: Protest 843504-G of Nippon Import & Trading Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 426–426

Head Matter:
No. 39513.
Protest 843504-G of Nippon Import & Trading Co. (New York).

Opinion:
Opinion by
Kincheloe,- J.
The record did not show just what particular form of floor covering the imported merchandise is finally cut or made into. It was found not to be a rug and was held dutiable as carpeting, as claimed, at 35 percent under paragraph 921.