Case Name: Roberts, Reilly & Sons v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-03-09
Citations: 42 Cust. Ct. 299
Docket Number: No. 62816; protest 320091-K (New York)
Parties: Roberts, Reilly & Sons v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 299–299

Head Matter:
No. 62816.
Roberts, Reilly & Sons v. United States,
protest 320091-K (New York).

Opinion:
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.