Dolliff v. United States

WilsoN, Judge:

In this action, the plaintiff challenges the correctness of the classification of certain merchandise, invoiced as “S/29 medium pulled light grey hosiery clips” and “S/1508M pulled oxford grey hosiery clips.” The goods were classified under paragraph 1105(a) of the Tariff Act of 1930, as modified, as shoddy and assessed with duty at the rate of 14 cents per pound. Plaintiff asserts that the merchandise in question does not fall within the meaning of the term “shoddy,” as used in the Tariff Act of 1930, under paragraph 1105(a), as modified, and that it is not known in the…