Independent Cordage Co. v. United States

Kincheloe, Judge:

Tbe merchandise here in issue consists of 300 bales of single ply sisal twine imported in balls weighing 5 pounds, packed 10 balls to the bale, and measuring not exceeding 750 feet to the pound. It was classified and assessed for duty by the collector at the rate of 40 per centum ad valorem under paragraph 1005 (b) of the Tariff Act of 1930, which so far as pertinent, reads as follows:

Par. 1005 (b). Cords and twines * * * tarred or untarred, single or plied, wholly or in chief value of * * * sisal * * * or other hard fiber, 40 per centum ad valorem.

While the original protest…