Monroe Foreign Forwarding Co. v. United States

The merchandise in this case was returned by the appraiser as manila and sisal twine under three-sixteenths of an inch in diameter. It was classified and assessed by the collector under paragraph 1021 of the act of 1922 as a manufacture of vegetable fiber not specially provided for.

Importers protested, claiming classification under paragraph 1005 of the act as cordage.

The material parts of these two paragraphs are as follows:

Par. 1005. Cordage, including cables, tarred or untarred, wholly or in chief value of manila, sisal, or other hard fibers, * * * cordage, including cables, tarred or…