Caplan v. United States

The appellant imported, at the port of New York, six shipments of jute webbing, which were entered in each instance as “Jute webbing, under 12 inches wide,” under paragraph 1015 of the Tariff Act of 1922. The collector classified the goods as entered. The importer protested in each instance, claiming the goods to be dutiable either at 1 cent per pound, or at 1 cent per pound and 10 per centum ad valorem, under paragraph 1008 of said act. The collector, having affirmed his original decision in each instance, the various entries and accompanying papers and exhibits were transmitted to the Board…