Bryant & Heffernan, Inc. v. United States

At issue in this appeal is the proper classification of certain merchandise which is agreed to be raw silk on cones, exported from Japan and entered at the port of New York in 1949. It was classified by the collector as “Yarns made from raw silk, nspf,” under paragraph 1204 of the Tariff Act of 1930:

1204. Sewing silk, twist, floss, and silk threads or yarns of any description; made-from raw silk, not specially provided for, 40 per centum ad valorem.

The importer protested that classification. The United States Customs Court, Second Division, C. D. 1603, overruled the collector and held the…