Sammar Corp. v. United States

U.S. Customs Court

Sammar Corp. v. United States

34 Cust. Ct. 266

CourtUnited States Customs Court

DecidedJanuary 20, 1955

DocketNo. 58706; protests 219157-K and 218947-K (A) (New York)

StatusPublished

This text of 34 Cust. Ct. 266 (Sammar Corp. 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

Sammar Corp. v. United States, 34 Cust. Ct. 266 (cusc 1955).

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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 Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492). In that case, it wras 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 “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

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 wras 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 “T. D. 53159 Clean Content” in the schedule attached to and made a part of the decision in this case.

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Bluebook (online)

34 Cust. Ct. 266, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sammar-corp-v-united-states-cusc-1955.