Howard Hardy & Co. v. United States

Appellant imported from England and exported to England 133 pieces of woolen piece goods and claimed drawback under and by virtue of the provisions of section 313, Tariff Act of 1930, for the reason that prior to exportation of the merchandise the same had gone through a process known as “Imperial finishing.”

The Collector of Customs denied drawback and the United States Customs Court overruled appellant’s protest against said denial on the part of the collector. From the judgment of the trial court, appellant has here appealed.

The pertinent provisions of said section 313, Tariff Act of 1930,…