Lustre Fibers, Inc. v. United States

Ford, Judge:

The merchandise covered by this suit was classified by the collector of customs at Charleston, S. C., under the provisions of paragraph 1302 *319of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

Said paragraph 1302, as modified, so far as here pertinent, reads as follows:

Waste of rayon or other synthetic textile, except waste -wholly or in chief value of cellulose acetate, 5 % ad val.

Filaments of rayon or other synthetic textile, not exceeding thirty inches in length, other than waste, whether known as cut fiber,…