John Wolfe, Ltd. v. United States

U.S. Customs Court

John Wolfe, Ltd. v. United States

34 Cust. Ct. 293

CourtUnited States Customs Court

DecidedMarch 3, 1955

DocketNo. 58793; protest 233405-K (New York)

StatusPublished

This text of 34 Cust. Ct. 293 (John Wolfe, Ltd. 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

John Wolfe, Ltd. v. United States, 34 Cust. Ct. 293 (cusc 1955).

Pincite

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 Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492). In that case, it was [294]*294held 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 the schedule attached to and made a part of the decision in this ease.

Free access — add to your briefcase to read the full text and ask questions with AI

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 Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492). In that case, it was [294]*294held 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 the schedule attached to and made a part of the decision in this ease.

Cite This Page — Counsel Stack

Bluebook (online)

34 Cust. Ct. 293, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-wolfe-ltd-v-united-states-cusc-1955.