Winne v. United States

Mauetz, Judge:

This case involves the proper tariff classification of a shipment of sisal twine that was imported in 1963 from Mexico *63into the United States via the port of Philadelphia. The twine was assessed with duty at the rate of 15 percent ad valorem under the provisions for cords and twine in paragraph 1005(b) of the Tariff Act of 1930, as modified, T.D. 51802. Plaintiff claims that the twine in controversy is entitled to entry free of duty as binding twine under the provisions.of paragraph 1622 of the above act, as amended by Public Law 219,65 Stat. 655 (1951) ,1

The relevant statutory…