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