Legal Opinion

Protests 981907-G of Sears

United States Customs Court

Decided January 14, 1942No. 46819Published

1Opinion of the Court

Opinion by

Kincheloe, J

In view of the holding in Riley v. United States (8 Ct. Cust. Appls. 116, T. D. 37225), which was recently called to the court’s attention, wherein certain woven woolen spreads used to cover the legs and body in automobiles, on couches, or in carriages were held dutiable as woven blankets, the merchandise in question was held dutiable as manufactures of cotton, not specially provided for, at 40 percent under paragraph 923 as claimed.

2Cases cited1 opinion

  1. Riley & Co. v. United StatesCourt of Customs and Patent Appeals · 1917