V. P. Roberts & Co. v. United States

Cole, Judge:

The collector’s classification of the instant merchandise as sorted wool and assessment of duty on the basis of clean content at the rate of 14 cents per pound under paragraph 1101 (a) of the Tariff Act of 1930, as modified by the trade agreements with Argentina (77 Treas. Dec. 138, T. D. 50504) and Uruguay (78 Treas. Dec. 169, T. D. 50786), are conceded by defendant to be erroneous, with the admission that the wool in question was not sorted and’ is therefore dutiable on the basis of clean content at 13 cents per pound under said modified paragraph 1101 (a), as alleged in the…