Laurence v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise, consisting of crin vegetal and esparto grass, imported in bales, each bale being bound with esparto grass twisted into the form of rope, was assessed for duty by the collector at the port of Los Angeles at three-fourths of 1 cent per pound under paragraph 1001 of the Tariff Act of 1922.

Par. 1001. Plax straw, $2 per ton; flax, not hackled, 1 cent per pound; flax, hackled, including “dressed line,” 2 cents per pound; flax tow and flax noils, crin vegetal, or palm-leaf fiber, twisted or not twisted, three-fourths…