Davis Products, Inc. v. United States

Maletz, Judge:

These two protests which were consolidated for trial concern the dutiable status of vinyl air mattresses that were imported from Japan via the port of Los Angeles, California, in 1962. The importations were found on analysis to contain calcium carbonate and were classified by the government under paragraph 1539 (b) of the Tariff Act of 1930, as modified by T.D. 54108, as manufactures wholly or in chief value of any product of which any synthetic resin or resin-like substance is the chief binding agent and *88were assessed with a duty of 21 cents per pound plus 17 percent ad…