Lee & Schiffer, Inc. v. United States

Oliveh, Presiding Judge:

These protests are filed against the action of the collector in assessing duty at the rate of 40 cents per pound and 50 per centum ad valorem under paragraph 33, Tariff Act of 1930, on certain bowls (containing shaving soap) by virtue of the similitude clause as articles composed of galalith. While claim is made upon behalf of the importers that the bowls are the usual containers and therefore dutiable at 30 per centum ad valorem under paragraph 80, the same rate as the toilet soap contained therein, this claim was not urged at the trial, counsel for the plaintiffs…