Walter Hart, Inc. v. United States

U.S. Customs Court

Walter Hart, Inc. v. United States

32 Cust. Ct. 455, 1954 Cust. Ct. LEXIS 1979

CourtUnited States Customs Court

DecidedApril 14, 1954

DocketNo. 57999; protests 145601-K, etc. (Boston)

StatusPublished

This text of 32 Cust. Ct. 455 (Walter Hart, Inc. 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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Walter Hart, Inc. v. United States, 32 Cust. Ct. 455, 1954 Cust. Ct. LEXIS 1979 (cusc 1954).

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Opinion

[456]*456Opinion by

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

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[456]*456Opinion by

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

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32 Cust. Ct. 455, 1954 Cust. Ct. LEXIS 1979, Counsel Stack Legal Research, https://law.counselstack.com/opinion/walter-hart-inc-v-united-states-cusc-1954.

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