Midwest Waste Material Co. v. United States

Nao, Judge:

The issue in this case concerns the proper dutiable classification of two importations of certain plain woven burlap strips in various colors, of a width of either 2 or 3 inches and in rolls averaging about 100 yards each. The collector of customs at the port of New York classified said merchandise pursuant to the provisions of paragraph 1008 of the Tariff Act of 1930, as woven fabrics, wholly of jute, dyed, and accordingly assessed duty thereon at the rate of 1 cent per pound and 10 per centum ad valorem. The two separate protests filed against that decision of the collector,…