United States v. Wimbar, Inc.

Graham, Presiding Judge,

delivered tbe opinion of tbe court:

Bags for carrying golf balls and clubs were imported at tbe port of New York. These were classified as manufactures of cotton under paragraph 921 of tbe Tariff Act of 1922 and are claimed to be dutiable as equipment used with golf balls in an outdoor game or sport, under paragraph 1402 of said act. Tbe Customs Court sustained tbe protest and the Government has appealed.

The relevant portions of tbe competing paragraphs follow:

Pab. 921. All articles made from cotton cloth, whether finished or unfinished, and all manufactures of cotton…