Shallus v. United States

The merchandise in question in this case consists of pieces of old bagging assessed by the collector as waste not specially provided for at 10 per cent ad valorem under paragraph 463 of the tariff act of 1897. It is claimed by the protestants to be free of duty under paragraph 648 of the same act as rags.

The Board of General Appraisers overruled the protests of the importers, and appeal is taken to this court.

The board, in deciding the case, said:

The protests were submitted simply upon certain official samples which were forwarded to the board. Many of. these samples are so small as to…