Case Name: Emery, Russell & Goodrich, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-10-28
Citations: 33 Cust. Ct. 395
Docket Number: No. 58445; protest 202619-K (Boston)
Parties: Emery, Russell & Goodrich, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 395–395

Head Matter:
No. 58445.
protest 202619-K (Boston).
Emery, Russell & Goodrich, Inc. v. United States,

Opinion:
Opinion by
Oliver, C. J.
At the trial, it was stipulated that the clean content of the wools in question, as determined under the judicial interpretation of the statutory phrase, "clean content of wool," in United States v. Fred Whitaker Company, Inc. (40 C. C. P. A. 19, C. A. D. 492), was 69.2 percent. On the agreed facts, the wools in question were held to be dutiable on the basis of 69.2 percent of clean content at the rates applied by the collector.