Legal Opinion

United States v. American Viscose Corp.

Court of Customs and Patent Appeals

Decided April 5, 1943No. 4390Published

1Opinion of the CourtGarrett, Presiding Judge

This is an appeal from the judgment of the United States Customs Court, Second Division, awarding the importer recovery of the duties assessed upon certain cotton cloth by the Collector of Customs at the port of Philadelphia, Pa., under paragraph 924 of the Tariff Act of 1930.

The merchandise was classified basically under paragraph 904 (a) of the act. This basic classification is'agreed to have been correct and the duties levied in conformity with that paragraph are not in-*242dispute. The collector, however, seems to have been advised by the appraiser that the warp threads of the cloth were…

2Cases cited2 opinions

  1. Morse Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
  2. Wilkes-Barre Lace Mfg. Co. v. United StatesCourt of Customs and Patent Appeals · 1923

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