United States v. Stone

The merchandise involved in this appeal consists of carbonized wool; it was assessed for duty by the collector under paragraph 1106 of'the tariff act of 1922, which reads as follows:

Par. 1106. Wool, and hair of the kinds provided for in this schedule, which has been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, including tops but not further advanced than roving, 33 cents per pound and 20 per centum ad valorem.

The importer protested the collector's classification and assessment and claimed that the merchandise was properly dutiable at 31 cents…