Case Name: Protest 519921-G of Meadows Wye & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-30
Citations: 12 Cust. Ct. 232
Docket Number: No. 49083
Parties: Protest 519921-G of Meadows Wye & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 232–233

Head Matter:
Before the Second Division,
December 30, 1943
No. 49083.
Protest 519921-G of Meadows Wye & Co., Inc. (New York).

Opinion:
Opinion by
Kincheloe, J.
It was stipulated that the said item of merchandise is moquette, an uncut pile fabric; that it is in chief value'of cotton and contains 17 percent or more in weight of wool; that it is not either wholly or in part of velvet; and that, except for its wool content, it is "the same in all material respects as the merchandise the subject of United States v. Gavin (23 C. C. P. A. 288, T. D. 48164), which record was incorporated herein. In accordance therewith the merchandise in question was held dutiable at 50 percent ad .valorem under paragraph 909, plus the additional duty. Protest sustained in part.