Case Name: Protest 106439-K of Denton's, Inc. (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-11-07
Citations: 17 Cust. Ct. 214
Docket Number: No. 51394
Parties: Protest 106439-K of Denton’s, Inc. (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 214–214

Head Matter:
No. 51394.
Protest 106439-K of Denton’s, Inc. (Cleveland).

Opinion:
Opinion by
Tilson, J.
At the first hearing the appraiser of merchandise testified that the instant merchandise was in part of fiouncings. However, the record established that the involved merchandise is not in any part of either tuckings or fiouncings, but that it consists of cotton wearing apparel. On the record presented it was held that the merchandise described on the invoice as "120 Short Cotton Skirts" is properly dutiable at 37)4 percent under paragraph 919 as claimed.