Akeroyd v. United States

The proper classification of various imports of so-called Colonial scoured wool is involved in this appeal. They were classified by the collector in each case, under paragraph 1102 of the Tariff Act of 1922, at 31 cents per pound as scoured wool. The importers protested, claiming dutiability of the wools under the same paragraph at 31 cents per pound on the clean content, with an alternative claim under paragraph 1459 as unenumerated unmanufactured articles. The protests having been consolidated, the United States Customs Court overruled the same, and the importers appeal.

The issues here are…