Protest 106439-K of Denton's, Inc. , 17 Cust. Ct. 214 ( 1946 )

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.