Case: Protest 994162-G of Gimbel Bros., Inc. (New York)
Abbreviation: Protest 994162-G of Gimbel Bros.
Decision Date: 1942-10-07
Docket Number: No. 47622
Citation: 9 Cust. Ct. 426
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 994162-G of Gimbel Bros., Inc. (New York).
Judges: 
Pages: 426–426

Head Matter:
Before the Second Division,
October 7, 1942
No. 47622.
Protest 994162-G of Gimbel Bros., Inc. (New York).

Opinion:
Opinion by
Kincheloe, J.
The record showed that the coir or cocoa fiber rugs in question were made from continuous rolls.of matting 50 yards in length, which matting was composed wholly of cocoa fiber; that the rugs in question were cut from the matting according to size desired and which matting had no visible lines of demarcation for the cutting of said rugs; and that such method was followed up to 1938. The merchandise was therefore held dutiable as articles made from matting, wholly or in chief value of cocoa fiber, at 10 cents per square yard under paragraph 1022 as claimed.