J. M. EVANS & COMPANY v. UNITED STATES

C.D. 3809; Protest Nos. 65/19874-2024 and 66/1475-2027.

299 F.Supp. 524 (1969)

J. M. EVANS & COMPANY v. UNITED STATES.

United States Customs Court, Second Division.

April 29, 1969.


Attorney(s) appearing for the Case

Reed, Smith, Shaw & McClay, Pittsburgh, Pa., (Jerold I. Horn, Pittsburgh, Pa., of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen., (Brian S. Goldstein and Owen J. Rader, New York City, trial attorneys), for defendant.

Before RAO and FORD, Judges, and DONLON, Senior Judge.


DONLON, Judge:

These two protests, consolidated for purposes of trial, litigate once again the issue, previously litigated several times, as to whether used wool dryer felts are or are not dutiable as wool rags. The new factor here is that the issue arises now under the tariff schedules whereas earlier cases were decided under the Tariff Act of 1930. The new provision for wool rags in the tariff schedules is different. It also is more precisely worded.

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