Mattoon & Co. v. United States

This is an appeal from a judgment of the United States Customs Court, First Division, entered pursuant to its decision, C. D. 1525, -one judge dissenting. The decision overruled appellant’s protest and affirmed the classification and assessment of duty by the Collector of Customs at the port of Los Angeles on an importation of two distinct types of waste pieces of wool fabric imported from Mexico on or about January 13, 1944.

One type, identified at the trial by an official sample of the merchandise, defendant’s Exhibit 1, was described on the invoice as “New Pastel Worsted Noodles,”…