Case Name: Protest 957918-G of W. X. Huber Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-27
Citations: 6 Cust. Ct. 528
Docket Number: No. 45297
Parties: Protest 957918-G of W. X. Huber Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 528–528

Head Matter:
Before the First Division,
January 27, 1941
No. 45297.
Protest 957918-G of W. X. Huber Co. (Los Angeles).

Opinion:
Opinion by
Tilson, J.
It was found that the merchandise is a refuse thrown off or dropped from the machine in a manufacturing process. On the authority of Willits v. United States (11 C. C. P. A. 499, T. D. 39657), Harley v. United States (14 id. 112, T. D. 41644), Masson v. United States (15 id. 78, T. D. 42157), Eastman Kodak Co. v. United States (26 id. 315, C. A. D. 34), and Abstract 41389 the claim as waste at 10 percent under paragraph 1555 was sustained. Abstract 15381 (T. D. 28160) distinguished.