Case Name: Protest 835536-G of U. S. Wiping Material Corp. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-29
Citations: 2 Cust. Ct. 643
Docket Number: No. 40949
Parties: Protest 835536-G of U. S. Wiping Material Corp. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 643–643

Head Matter:
No. 40949.
Protest 835536-G of U. S. Wiping Material Corp. (San Francisco).

Opinion:
Opinion by
Kincheloe, J.
It was found that the testimony fairly showed that the merchandise consists either of so-called dish towels or tea towels made out of used flour sacks by splitting, hemming, and repairing same, and that they are bought and sold as towels in this country. On the evidence presented the protest was overruled. National Bag & Waste Co. v. United States (T. D. 49564) noted.