California Bag & Metal Co. v. United States

Kinciieloe, Judge:

This suit has reference to certain merchandise invoiced as “cotton wiping rags” which were assessed with duty as such under the provisions of paragraph 922 of the Tariff Act of 1930 which reads as follows:

Par. 922 Rags, including wiping rags, wholly or in chief value of cotton, except rags chiefly used in paper-making, 3 cents per pound.

Although several claims are made in the protest, the one relied on is that for free entry under the provision in paragraph 1750 of said act for “paper stock, crude, of every description, including * * * rags.”

In his brief counsel for the…