S. Handal & Bros. v. United States

MoClellaND, Presiding Judge:

These protests are directed against the refusal of the collector of customs at the port of New York to allow drawback of the duties paid on the importation of certain laces and lace trimmings claimed to have been manufactured into lace bedspreads, curtains, valances, etc., and to have been exported for benefit of drawback under the provisions of section 313 of the Tariff Acts of 1922 and 1930.

From an examination of the official papers it appears that drawback was allowed on numerous items of imported material claimed to have been used in the manufacture of articles…