Harley Co. v. United States

Rags of cotton and of wool and silk, imported at the port of San Francisco, were classified by the collector of customs as waste and assessed for duty at 10 per centum ad valorem under paragraph 1457 of the Tariff Act of 1922, which paragraph reads as follows:

Par. 1457. Waste, not specially provided for, 10 per centum ad valorem.

The importer protested that the merchandise was free of duty either under paragraph 1516 as waste bagging or under paragraph *1131560 as cotton waste, or under paragraph 1601 as junk, or under paragraph 1651 as rags. The paragraphs or parts thereof upon which the…