Robert E. Landweer & Co. v. United States

FORD, Judge:

The question presented herein is a novel one, being the first time the court has been called upon to interpret paragraph 1313 of the Tariff Act of 1930 since its amendment by Public Law 85-645, 72 Stat. 602, T.D. 54676. Said paragraph, as amended, reads, so far as is pertinent herein, as follows:

As used in this title, the term “rayon or other synthetic textile”, means any fiber, filament, or fibrous structure, and any band or strip (suitable for the manufacture of textiles) not over one inch in width, all the foregoing whether formed by extrusion or by other processes from…