New York Merchandise Co. v. United States

Eao, Chief Judge:

The merchandise involved in these cases, consolidated at the trial, consists of vinyl mittens imported from Japan and entered at the port of San Diego. It was assessed with duty at 25 per centum ad valorem under paragraph 915 of the Tariff Act of 1930, by virtue of the similitude provision in paragraph 1559(a), as amended by the Customs Simplification Act of 1954, as mittens wholly or in chief value of cotton made of woven fabric. It is claimed that the merchandise is properly dutiable at 15 per centum ad valorem under paragraph 1532(b) of said tariff act, as modified by the…