UNITED STATES v. BEST & CO.

Customs Appeal No. 3995.

86 F.2d 23 (1936)

UNITED STATES v. BEST & CO., Inc., et al.

Court of Customs and Patent Appeals.

November 9, 1936.


Attorney(s) appearing for the Case

Joseph R. Jackson, Asst. Atty. Gen. (Ralph Folks and Marcus Higginbotham, Jr., Sp. Attys., both of New York City, of counsel), for the United States.

James W. Bevans, of New York City, for appellees.

Before GRAHAM, Presiding Judge, and BLAND, HATFIELD, GARRETT, and LENROOT, Associate Judges.


BLAND, Associate Judge.

This is an appeal by the government from the judgment of the United States Customs Court, First Division, one judge dissenting, wherein the court held that the imported articles involved — wool knit sweaters — were dutiable at the rate of 50 cents per pound and 50 per centum ad valorem under the provisions of paragraph 1114 (d), § 1, Tariff Act of 1930 (19 U.S. C.A. § 1001, par. 1114 (d).

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