Simpson v. United States

Smith, Judge,

delivered the. opinion of the court:

Certain cotton waste imported at Philadelphia was classified by the collector of customs as cotton waste advanced in value and assessed for duty at 20 per cent ad valorem under the provisions of paragraph 313 of the tariff act of August 5, 1909, the part of which material to the case is as follows:

313. * * * Cotton waste and flocks manufactured or otherwise advanced in value, twenty per centum ad valorem.

*223The importers protested that the merchandise was not cotton waste advanced in value, but that it was cotton waste entitled to free entry under…