Fred Whitaker Co. v. United States

Cole, Judge:

Plaintiff, an importer arid processor of wool, entered at the port of Philadelphia a quantity of “Greasy Combing Wool 64’s,” which was classified under paragraph 1102 (b) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1102 (b)), as wool in the grease, not specially provided for, and assessed with duty at 34 cents per pound of clean content.

The collector’s classification and rate of duty are not disputed. The issue herein concerns, exclusively, the percentage of clean content. Assessment was based on 51.6 per centum of the returned net weight of the wool. Plaintiff claims 46…