United States v. Rice & Fielding, Inc.

The merchandise involved in this appeal consists of camel’s-hair noils. It was assessed for duty by the collector at 45 cents per pound under paragraph 18 of the emergency tariff act of 1921. The importer protested the collector’s classification and assessment. The Board of General Appraisers sustained the protest and the Government has appealed from the judgment entered below.

It is contended bjr the appellant that this case is controlled by the decision of this court in the case of United States v. Rice & Fielding, Inc., 12 Ct. Cust. Appls. 78, T. D. 40020, in which case this court, upon the…