W. N. Proctor Co. v. United States

Wilson, Judge:

The merchandise in the case at bar, invoiced as “Raw Angora Rabbit Wool,” was classified under paragraph 1102 (b) of the Tariff Act of 1930 as “hair of the Angora goat, * * * and other like animals,” scoured, at the rate of 37 cents per pound of clean content.

Plaintiff claims the merchandise properly classifiable under said paragraph 1102 (b), supra, as hair, in the grease or washed, at the rate of 34 cents per pound of clean content, or, alternatively, under the same paragraph as “hair of the Angora goat, * * * and other like animals,” sorted, not scoured, at the rate of 35…