United States v. Hogan

Martin, Presiding Judge,

delivered tbe opinion of tbe court:

Tbe merchandise now in question was entered in tbe months of August, 1921, and January, 1922. It consisted of so-called press cloth composed of camel’s hair, imported expressly for oil milling purposes, and marked so as to indicate that it was for that purpose. Tbe cloth was cut into lengths not exceeding 72 inches and woven in widths not under 10 inches nor over 15 inches, and weighed not less than one-half pound per square foot.

The collector held that it was dutiable as a manufacture of camel’s hair under paragraph 19 of the…