American Woolen Co. v. United States

U.S. Customs Court

American Woolen Co. v. United States

36 Cust. Ct. 335

CourtUnited States Customs Court

DecidedFebruary 2, 1956

DocketNo. 59705; protests 202393-K, 202394-K, and 202608-K (Boston)

StatusPublished

This text of 36 Cust. Ct. 335 (American Woolen Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

American Woolen Co. v. United States, 36 Cust. Ct. 335 (cusc 1956).

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Opinion

Opinion by

Wilson, J.

It was stipulated that for duty purposes the clean content of the wool in question was determined in accordance with the instructions contained in T. D. 53159, which was issued following United States v. Fred [336]*336Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492). In that case, it was held that the statutory language, clean content of wool, as used in paragraph 1102 (b), was construed to mean the product commercially usable as wool and from which all the weight of grease and foreign material has been removed, including the wool fibers which are unavoidably and irrevocably lost as a result of commercially applied cleaning processes. Accordingly, the wool in question was held dutiable at the rate applied by the collector on the basis of the percentages of clean content as set forth in the column headed “Clean Content T. D. 53159” in schedule “A,” attached to and made a part of the decision in this case.

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Opinion by

Wilson, J.

It was stipulated that for duty purposes the clean content of the wool in question was determined in accordance with the instructions contained in T. D. 53159, which was issued following United States v. Fred [336]*336Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492). In that case, it was held that the statutory language, clean content of wool, as used in paragraph 1102 (b), was construed to mean the product commercially usable as wool and from which all the weight of grease and foreign material has been removed, including the wool fibers which are unavoidably and irrevocably lost as a result of commercially applied cleaning processes. Accordingly, the wool in question was held dutiable at the rate applied by the collector on the basis of the percentages of clean content as set forth in the column headed “Clean Content T. D. 53159” in schedule “A,” attached to and made a part of the decision in this case.

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Bluebook (online)

36 Cust. Ct. 335, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-woolen-co-v-united-states-cusc-1956.