Case Name: Protests 92172-K, etc., of Alfred H. Porter (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-01
Citations: 11 Cust. Ct. 315
Docket Number: No. 49007
Parties: Protests 92172-K, etc., of Alfred H. Porter (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 315–315

Head Matter:
No. 49007.
Protests 92172-K, etc., of Alfred H. Porter (New York).

Opinion:
Opinion by
Kincheloe, J.
In accordance with stipulation of counsel showing the weight of said paper tubes, and following Perseverance Import Corp. v. United States (T. D. 49290), it was held that the additional duty is only assessable on the actual net weight of the long-staple cotton contained in the articles and not upon the weight of the paper tubes or other non-cotton substances contained therein. The protests were sustained to this extent.