Legal Opinion

Darmstadt Scott & Courtney v. United States

United States Customs Court

Decided November 14, 1945No. C. D. 966PublishedCited by 2 opinions

1Opinion of the Court

Kincheloe, Judge:

The merchandise the dutiable classification of which is here involved consists of 66 bales invoiced as “Waste Old Bagging,” imported from Canada. The merchandise was classified by the collector as “Burlap bags, printed or stenciled,” and assessed for *169duty at the rate of 1 cent per pound and 15 per centum ad valorem under paragraph 1018 of the Tariff Act of 1930, which, so far as pertinent, reads as follows:

Par. 1018. Bags or sacks made from plain-woven fabrics of single jute yarns or from twilled or other fabrics wholly of jute, * * *; bleached, printed, stenciled, painted,…

2Cases cited1 opinion

  1. Ash v. United StatesCourt of Customs and Patent Appeals · 1928

3Cited by2 opinions

  1. Rachman Bag Co. v. United StatesUnited States Customs Court · 1966
  2. Coppersmith v. United StatesUnited States Customs Court · 1970

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