Brin Bros. & Senegram v. United States

TilsoN, Judge:

This suit against the United States involves the question of the proper classification of certain rags which, were classified by the collector as wiping rags, other than rags chiefly used in paper making, and duty was levied thereon at the rate of 3 cents per pound under paragraph 922 of the Tariff Act of 1930. Although more than one claim is made by plaintiff, the only claim relied upon is that the merchandise is free of duty under paragraph 1750 of said act.

For ready reference the two paragraphs in question are quoted in full:

Pab. 922. Rags, including wiping rags, wholly or in…