John I. Haas, Inc. v. United States

Kincheloe, Judge;

The merchandise here involved consists of certain pieces of burlap imported from Canada, invoiced as “Used burlap hop sacks.” The burlap had been used to bale hops which were exported from the United States to Canada and then the pieces of burlap were reimported into the United States. The merchandise was accordingly assessed for duty at the rate of 1 cent per pound under paragraph 1008 of the Tariff Act of 1930, as “Woven fabrics, wholly of jute, not specially provided for, not bleached,” etc. It is variously claimed to be free of duty (1) under paragraph 1615 of said act,…