American Bristle & Hair Drawing Co. v. United States

JRoseNSteiN, Judge:

The subject merchandise, exported from Holland in 1965 and invoiced as “brown processed hoghair,” was assessed at one cent per pound as “Bristles, crude, or processed in any way for use in brushes or other articles” under TSUS item 186.30. Plaintiffs contend that the shipment consists of hog hair and, as such, is entitled to entry free of duty under TSUS item 186.55 which, in conjunction with its superior heading, provides for “Hair, and fur removed from the skin, not specially provided for * * * Other: Crude, sorted, treated, or both sorted and treated, but not otherwise…