United States v. McBlaine

This appeal involves 11 protests covering 33 entries of cotton rags which were classified by the collector under paragraph 1457 of the Tariff Act of 1922, as waste, at 10 per centum ad valorem. The United States Customs Court sustained the protests, holding that the goods were free of duty under paragraph 1601, as old junk, or under paragraph 1651, as rags used chiefly for paper making. The protests of the importers claimed them free of duty as rags chiefly used for paper making, under paragraph 1651, free of duty as junk, old, under paragraph 1601, or free as cotton or cotton waste under…