Seattle Marine & Fishing Supply Co. v. United States

This is an appeal by the importer from a judgment of the United States Customs' Court, First Division, C. D. 1857, overruling the protest against the assessment of duty on vinyl plastic floats imported from Canada for use with fishing nets.

The merchandise was classified as manufactures of cork, not specially provided for, under paragraph 1511, Tariff Act of 1930, by virtue of the similitude clause in paragraph 1559, dutiable at the rate of 45 per cent ad valorem. The element of similarity relied upon was that of use.

The protest claimed that the merchandise was properly classifiable as…