Protests 92172-K of Porter

U.S. Customs Court

Protests 92172-K of Porter

11 Cust. Ct. 315

United States Customs Court·Decided December 1, 1943·No. No. 49007·Published

Opinion

Opinion by

Kincheloe, J.

In accordance with stipulation of counsel showing the weight of said paper tubes, and following Perseverance Import Corp. v. United States (T. D. 49290), it was held that the additional duty is only assessable on the actual net weight of the long-staple cotton contained in the articles and not upon the weight of the paper tubes or other non-cotton substances contained therein. The protests were sustained to this extent.

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Opinion by

Kincheloe, J.

In accordance with stipulation of counsel showing the weight of said paper tubes, and following Perseverance Import Corp. v. United States (T. D. 49290), it was held that the additional duty is only assessable on the actual net weight of the long-staple cotton contained in the articles and not upon the weight of the paper tubes or other non-cotton substances contained therein. The protests were sustained to this extent.

Protests 92172-K of Porter, 11 Cust. Ct. 315 (cusc 1943).

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