W. A. Augur, Inc. v. United States

Kincheloe, Judge:

The merchandise the subject of this protest was returned by the examiner as “cotton netting — not fish nets,” , and was assessed for duty by the collector at 40 per centum ad valorem under paragraph 923 of the Tariff Act of 1930, as manufactures of cotton, not specially provided for. The plaintiff claims the merchandise dutiable at only 30 per centum under said paragraph 923 by virtue of the trade agreement with the United Kingdom, T. D. 49753, effective January 1, 1939, which, so far as relevant, reads as follows:

W. Russell Augur testified on behalf of the plaintiff. He…