Katzenstein & Keene v. United States

Cotton rags imported at the port of New York were classified by the collector of customs as waste not specially provided for and assessed for duty at 10 per centum ad valorem under paragraph 1457 of the Tariff Act of 1922, which paragraph reads as follows:

Pab. 1457. Waste, not specially provided for, 10 per centum ad valorem.

The importers protested that the importation was rags for making paper and therefore exempt from duty under that part of the free list which reads as follows:

FREE LIST

Sec. 201. That on and after the day following the passage of this act, * * * the articles mentioned in…