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‘Of’ means wholly or almost wholly

Words & Phrases 5, V 29 Cumulative Annual Pocket Part, 2005, p. 287

Cust.Ct. 1969. In item of tariff schedules providing for flexible articles of polyurethane, term “of’,’ as used in such context, is ellipsis for complete phrase- “wholly or almost wholly of,” contained- in’ superior heading. Tariff Schedules, Item 770.40, 19 U.S.C.A. § 1202.—United Mineral & Chemical Corp. v. u: S., 307 F.Supp. 347.— Cust Out 17.

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