S. Schapiro & Sons v. United States

Kincheloe, Judge:

This suit is brought by plaintiffs against the United States for the recovery of certain duty alleged to have been wrongfully levied by the collector of customs at the port of New York on certain imported merchandise. The said merchandise is invoiced as “Bleached White Wipers,” and was imported from Japan in November, 1933. It was assessed for duty at 3 cents per pound under the provisions of paragraph 922 of the Tariff Act of 1930, reading:

Par. 922. Rags, including wiping rags, wholly or in chief value of cotton, except rags chiefly used in paper-making, 3 cents per pound.

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