Wooster Brush Co. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on merchandise invoiced as “imitation bristles.” The goods were imported at the port of New York and the collector classified the same under the provision for compounds of cellulose, not made into finished or partly finished articles, under paragraph 31 of the Tariff Act of 1930, and duty was assessed thereon at the rate of 40 cents per pound. The plaintiff claims that the merchandise should be classified as bristles and assessed with duty at 3 cents per pound under…