United States v. Vandegrift

This is an appeal from a judgment of the United States Customs Court.

On December 12, 1922, appellee imported 47 bales of carbonized wool at the port of Philadelphia. It was entered for warehousing. On May 28, 1923, the entry was liquidated and the merchandise assessed with duty at 33 cents per pound and 20 per centum ad valo-rem under paragraph 1106 of the Tariff Act of 1922, which reads as follows:

Par. 1106. Wool, and hair of the kinds provided.for in this schedule, which has been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, including tops,…