United States Customs Court, 1943

Protests 92172-K of Porter

Protests 92172-K of Porter
United States Customs Court · Decided December 1, 1943 · Kincheloe
11 Cust. Ct. 315
Protests 92172-K of Porter

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.