Roberts v. United States , 42 Cust. Ct. 299 ( 1959 )

Opinion by

Rao, J.

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.