Walker Services v. United States

Cole, Judge:

A shipment of merchandise, invoiced as “Tinted wool flocks (100% wool),” was exported from Toronto, Canada, and entered at the port of Boston, Mass., where it was classified as wool waste, not specially provided for, under a provision for such merchandise in paragraph 1105 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1105), as amended by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, wherein the said amended paragraph is set forth in the following form:

Tariff Act of 1930, paragraph Description of Products Rate of Duty

1105 (a) and Wool and hair…