Roberts v. United States
Roberts v. United States
42 Cust. Ct. 299
Opinion of the Court
Opinion by
In accordance with stipulation of counsel that the merchandise consists of outerwear, wholly or in chief value of cotton having a staple of less than 1)4 inches in length, it was held that the additional duty assessed under paragraph 924, as modified, supra, was improper. The protest was sustained accordingly.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.