United States v. Chelsea Bag & Burlap Co.

When this case was tried before the Board of General Appraisers, the classification and consequent assessment of duty on various other bags and sacks, as well as the bags involved in this appeal, were under consideration, and the protests relating thereto were overruled by the board. From that judgment no appeal was taken by either party.

The particular protest, numbered 936,809, which is the subject of this appeal, covered old, used, twilled, jute sugar bags. They were classified and assessed by the collector under paragraph 284 of the act of 1913, while the importer claimed classification…