Legal Opinion

Protests 112155-K of Lobsitz

United States Customs Court

Decided October 9, 1946No. 51341PublishedCited by 5 opinions

1Opinion of the Court

Cole, Judge:

Merchandise described on one invoice as “20 bales White Wool Felts,” and on the other as “5 bales Wool Felt Clips” were classified as wool rags and assessed with duty at 9 cents per pound under the specific provision for such merchandise in paragraph 1105 (a) and (b), as amended by the trade agreement with the United Kingdom, 74 Treas. Dec. 253, T. D. 49753. Claim is made that the goods are classifiable as “Waste, not specially provided for,” and dutiable at 7J4 percent ad valorem under paragraph 1555, Tariff Act of 1930, as amended by the said trade agreement.

Counsel argue, in…

2Cited by5 opinions

  1. Hoyt, Shepston & Sciaroni Imperial Rug Mills, Inc. v. United StatesUnited States Customs Court · 1966
  2. Mattoon & Co. v. United StatesUnited States Customs Court · 1953
  3. J. Eisenberg, Inc. v. United StatesUnited States Customs Court · 1955
  4. Mattoon & Co. v. United StatesCourt of Customs and Patent Appeals · 1954
  5. Mattoon & Co. v. United StatesUnited States Customs Court · 1953

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API