J. E. Bernard & Co. v. United States

Donlon, Judge:

This case is now before me to rewrite for tire majority an opinion that was originally written as a dissent.

Imported plastic toilet roll holders, with back plates, were entered on September 13,1961, as unenumerated articles dutiable, by virtue of the similitude provision of paragraph 1559, in the case of the plastic roll holders at 30 per centum ad valorem under modified paragraph 212, and in the case of the back plates at 19 per centum ad valorem under modified paragraph 397. The merchandise was liquidated as it was entered.

Plaintiff’s protest claim as to the back plates has…