Legal Opinion

Tower v. United States

United States Customs Court

Decided May 27, 1952No. C. D. 1422Published

1Opinion of the Court

Eewall, Judge:

The merchandise involved in this case consists of 35 hales of rags imported into the United States from Canada. Of this number, 22 bales were granted free entry as roofing rags, paper stock, under the provisions of paragraph 1750 of the Tariff Act of 1930 (19 U. S. C. § 1201, par. 1750), and are not here in controversy. Of the remaining 13 bales, 12 were assessed with duty at the rate of 7% per centum ad valorem as “Waste, not specially provided for” under paragraph 1555 of the said tariff act, as modified by the trade agreement with the United Kingdom (T. D. 49753). The…

2Cases cited1 opinion

  1. Katzenstein & Keene v. United StatesCourt of Customs and Patent Appeals · 1926

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