Reynolds Corp. v. United States

Eao, Judge:

Pursuant to the provision in paragraph 1003 of the Tariff Act of 1930 for “Jute yarns or roving, single, coarser in size *12than twenty-pound,” the collector of customs at the port of San Francisco levied duty at the rate of 2y2 cents per pound upon an importation of merchandise invoiced as 80-pound jute yarn, “D” grade, single ply-

It is the contention of plaintiffs herein that said merchandise is properly free of duty as oakum, as provided in paragraph 1729 of said act.

The merchandise in issue is identified in the instant record as plaintiffs’ exhibit 1. It was described by…