Crown Cork & Seal Co. v. United States

Kb, Judge:

This case was commenced by the filing of two protests covering twenty-seven separate entries. The legal question presented pertains to the classification, for customs duty purposes, of certain merchandise imported by the plaintiff from Portugal.

The merchandise, referred to on the invoices as “cork waste” has been characterized by plaintiff as “broken cork”. It consists of irregular shaped cork particles of various sizes, but generally of one-half inch in the longest linear dimension. Samples of the cork were taken from each importation, and they were tested at the customs laboratory…