A. W. Ronald Associates v. United States

Johnson, Judge:

The merchandise involved in this case is described on the invoice as “ ‘Klick’ Soap Holders” and was classified by similitude under paragraph 212 of the Tariff Act of 1930, as modified, under the provision for sanitary ware of plain white porcelain. Duty was assessed at 33 per centum ad valorem. Various claims are made in the protest but the one relied upon is that the merchandise is properly dutiable at 10 per centum ad valorem under paragraph 1558 of said tariff act, as modified, as an unenumerated manufactured article.

The pertinent provisions of the tariff act are as follows: