Legal Opinion

Bailey v. United States

United States Customs Court

Decided March 10, 1943No. C. D. 746PublishedCited by 1 opinion

1Opinion of the Court

Cole, Judge:

Certain Peruvian wool imported at the port of Philadelphia was assessed with duty as scoured wool, at 37 cents per pourd of clean content under the Tariff Act of 1930, 19 U. S. C., 1940 ed., sec. 1001, par. 1102 (b), and is claimed to be properly dutiable at only 34 cents per pound of clean content under the same paragraph as washed wool. Said paragraph, so far as pertinent, reads as follows:

*171Par. 1102. * * *(b) Wools, not specially provided for, and hair of the Angora goat, Cashmere goat, alpaca, and other like animals, íd the grease or washed, 34 cents per pound of clean content;…

2Cases cited4 opinions

  1. United States v. Stone & Downer Co.Supreme Court of the United States · 1927
  2. Cadwalader v. ZehSupreme Court of the United States · 1894
  3. Akeroyd v. United StatesCourt of Customs and Patent Appeals · 1928
  4. Chicago Wool Co. v. United StatesCourt of Customs and Patent Appeals · 1926

3Cited by1 opinion

  1. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1974

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