Willey Biggin Wool Service, Inc. v. United States

Oliver, Chief Judge:

This case relates to merchandise described on the invoice as “Greasy Colored Wool Card Waste,” which the collector regarded as consisting of two different kinds of wool wastes, i. e., roving waste and card waste. Duty was assessed at the rate of 28 cents per pound, being the rate applicable to roving waste under paragraph 1105 (a) of the Tariff Act of 1930, as modified by T. D. 51802. The collector’s action invoked the provisions of paragraph 1103 of the Tariff Act of 1930, which provides that:

If any bale or package contains wools, hairs, wool wastes, wool waste material,…