Ace Importing Co. v. United States

Oliver, Chief Judge:

The merchandise involved in these four protests is described on the invoices as “Plastic Water Ball” or “Plastic Water Balls” and was classified by similitude in use to blown glass articles, not cut or engraved, under paragraph 218(f) of the Tariff Act of 1930, as modified by T.D. 51802, supple-*227merited by T.D. 51898, and paragraph 1559 of the Tariff Act of 1930, as amended by Public Law 768, section 201 (68 Stat. part 1, p. 1137), and assessed with duty at the rate of 50 per centum ad valorem. Plaintiff claims that the articles in question are properly dutiable at only 30…