Block v. United States

Fobd, Judge:

This case presents for our consideration and determination the question of whether certain rayon yarn, singles, is dutiable upon the basis of its actual weight, or is dutiable upon the basis of its weight as established by commercial usage.

The collector found that this merchandise weighed less than 150 deniers per length of 450 meters, by actual weight, and levied duty thereon at the rate of 32K cents per pound under the provisions of paragraph 1301 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff…