American Silk Spinning Co. v. United States

Ford, Judge:

The two suits listed above were filed by the plaintiff seeking to recover certain sums of money alleged to have been illegally exacted as customs duties upon importations of silk from Japan. The merchandise was classified as “Silk Noils” and duty levied thereon at the rate of 35 per centum ad valorem under paragraph 1201 of the Tariff Act of 1930. In these two protests the plaintiff alleges that “* * * the material should come in free either under Paragraph 1762 Silk Waste or Paragraph 1201 because material is not degummed.”

For ready reference the two paragraphs of the Tariff Act…