Downing Co. v. United States

The importer in this case made five entries of the material in question, the first entry having been made September 25, 1922, and the last on February 7, 1923. The material imported was invoiced *392as thread waste and entered as such at 16 cents a pound under the provisions of paragraph 1105 of the tariff act of 1922. The local appraiser repox ted the goods, on examination, to be a mixture of roving and ring waste. The collector thereupon ass¿ssed duty upon the whole of the goods at 31 cents a pound, claiming to do so under authority of said paragraph 1105. The importer filed five several…