United States v. Malone

The wool on certain imported sheepskins was classified and assessed for duty under paragraph 18 of the emergency tariff act of 1921 as clothing wool. In order to determine the quantity of such wool the customs officials sheared skins of average weight and applied the percentage of wool found thereon to all the skins of the shipment.

The skins themselves were allowed free entry by the collector apparently under paragraph 603 of the tariff act of 1913. Importer protested the classification and assessment of the wool and as ground therefor claimed, that the emergency tariff act was inapplicable…