WILSON, Judge:
The merchandise covered by this protest is cashmere goat fibers. The imported material was classified under the provisions of paragraph 1105(a) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, as noils, uncarbonized, and assessed with duty at the rate of 12 cents per pound. The plaintiff contends that
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