Sunde v. United States

This is an appeal from the United States Customs Court.

The merchandise involved consists of “hemp halibut lines” used for fishing purposes. It was assessed for duty by the collector at the-port of Seattle, Wash., as cords of hemp at 2334 cents per pound under paragraph 1004 of the Tariff Act of 1922, which reads as follows:

Par. 1004. Single yarns, in the gray, made of flax, hemp, or ramie, or a mixture of any of them, not finer than twelve lea, 10 cents per pound; finer than, twelve lea and not finer than sixty lea, 10 cents per pound and one-half of 1 cent per pound additional for each lea…