A. L. Erlanger Co. v. United States

Ford, Judge:

This case presents to the court for determination the proper classification of certain perlón (nylon) staple fiber. The collector of customs classified this merchandise- under the provisions of paragraph 1302, Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, by virtue of the similitude clause contained in paragraph 1559, Tariff Act of 1930. At the trial and for the reasons set forth, infra, the classification was abandoned and defendant urges that the proper classification is under the provisions…