Vandegrift v. United States

This is an appeal by F. B. Vandegrift & Co. from a judgment of the United States Customs Court, overruling a protest filed by the appellant against a classification by the collector, at the port of Philadelphia, of certain imported material, as cloth manufactured from wool, under paragraph 288 of the Tariff Act of October 3, 1913, plus 45 cents per pound under paragraphs 18 and 19 of the Emergency Tariff Act of May 27, 1921. The protest, covering three entries, claims, first, that the entries should have been liquidated upon the basis o'f the rag values of the imported goods, with an…