Penson v. United States

Foed, Judge:

The protests listed in schedule “A,” annexed hereto and made a part hereof, consolidated for the purpose of trial, contest the classification of certain Japanese silk keba under the provisions of paragraph 1201, Tariff Act of 1930, as silk, partially manufactured. As a consequence of said classification, duty was assessed at the rate of 35 per centum ad valorem.

Plaintiff herein contends the merchandise is properly entitled to entry free of duty under the provisions of paragraph 1762, Tariff Act of 1930, as silk waste. Alternatively, plaintiff contends that if the merchandise is…