Pacific Iron & Metal Co. v. United States

Merchandise, described in the invoices and consumption entries as “wiping rags,” and bought and sold and known in the trade and commerce of the United States as “wiping rags,” or as “wipers” (such trade terms being used interchangeably), was assessed for duty by the collector at the port of Seattle at 10 per centum ad valorem under paragraph 1457 of the Tariff Act of 1922, which reads;

Par. 1457. Waste, not specially provided for, 10 per centum ad valorem.

The importer claimed in its protest that the merchandise was free of duty under paragraph 1651, 1516, 1601, or 1560, or dutiable at 10 per…