Legal Opinion

Mattoon & Co. v. United States

United States Customs Court

Decided May 20, 1953No. C. D. 1525PublishedCited by 2 opinions

1Opinion of the Court

Mollison, Judge:

Two types of merchandise are covered by this protest. The first, described on the invoice as “New Pastel Worsted Noodles,” and hereinafter referred to as “noodles,” is represented by defendant’s exhibit 1. The second, described on the invoice as “New Worsted Sweater Clips,” and hereinafter referred to as “clips,”, is *229represented by defendant’s exhibit 2. Botb types of merchandise were classified by the collector as “wool rags” under the eo nomine provision therefor in paragraph 1105 (a) of the Tariff Act of 1930, as amended by the trade agreement with the United Kingdom,…

2Cases cited2 opinions

  1. People v. American Wool Stock Corp.New York Court of Appeals · 1941
  2. Protests 112155-K of LobsitzUnited States Customs Court · 1946

3Cited by2 opinions

  1. J. Eisenberg, Inc. v. United StatesUnited States Customs Court · 1955
  2. J. Eisenberg, Inc. v. United StatesUnited States Customs Court · 1957

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