Hoyt, Shepston & Sciaroni Imperial Rug Mills, Inc. v. United States

Wilson, Senior Judge:

The merchandise under protest consists of 70 bales of “Used Wool Paper Makers Felt”1 invoiced in several series according to color.

The collector classified the importations as “Wool Waste” under paragraph 1105(a) of the Tariff Act of 1930, as modified by Presidential proclamation, T.D. 52739, and assessed duty at 9 cents per pound. The Government’s brief at page 1 states that:

* * * It is claimed by the Government that the classification of the Collector was intended to embrace the appellation “wool rags” but as such was technically incorrect. Therefore, while the…