RAO, Chief Judge:
The imported merchandise under protest herein is invoiced as "Toyo Paper Cord Sewing Baskets." These baskets were classified under item 389.70 of the Tariff Schedules of the United States as articles, not specially provided for, of textile materials, other, and duly assessed thereunder with duty at the rate of 20 per centum ad valorem.
The plaintiff claims that the baskets are not composed of textile materials within the meaning of the Tariff...
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