Lobsitz Mills Co. v. United States

U.S. Customs Court

Lobsitz Mills Co. v. United States

31 Cust. Ct. 342, 1953 Cust. Ct. LEXIS 1211

CourtUnited States Customs Court

DecidedDecember 17, 1953

DocketNo. 57684; protests 179363-K, etc. (New York)

StatusPublished

This text of 31 Cust. Ct. 342 (Lobsitz Mills 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.

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Lobsitz Mills Co. v. United States, 31 Cust. Ct. 342, 1953 Cust. Ct. LEXIS 1211 (cusc 1953).

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Opinion

Opinion by

Oliver, O. 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. Said T. D. 53159 was issued following the decision in Fred Whitaker Company, Inc. v. United States (27 Cust. Ct. 168, C. D. 1365), affirmed in United States v. Fred Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492), wherein 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 “T. D. 53159 Clean Content” in the schedule attached to and made a part of the decision in this case.

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Opinion by

Oliver, O. 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. Said T. D. 53159 was issued following the decision in Fred Whitaker Company, Inc. v. United States (27 Cust. Ct. 168, C. D. 1365), affirmed in United States v. Fred Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492), wherein 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 “T. D. 53159 Clean Content” in the schedule attached to and made a part of the decision in this case.

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31 Cust. Ct. 342, 1953 Cust. Ct. LEXIS 1211, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lobsitz-mills-co-v-united-states-cusc-1953.

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