Dolliff v. United States

Ford, Judge:

The-merchandise the subject of the two suits listed above was classified by the collector of customs at Boston as “Filaments of Rayon, not over 32" in length,” and duty was levied thereon at the rate of 20 per centum ad valorem under paragraph 1302 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff claims said merchandise to be properly dutiable at 5 per centum ad valorem under said paragraph 1302, as modified, supra, as waste of rayon or other synthetic textile, except waste wholly or in chief value of…