Hi Test Twist Drill Works, Inc. v. United States

Oliver, Chief Judge:

The merchandise the subject of these protests consists of cases, made of vinyl or plastic, each case containing either a single drill *266bit or a set of drill bits. Tbe eases were assessed with duty at the rate of 20 per centum ad valorem under paragraph 1631, Tariff Aet of 1930, as modified by T.D. 61802, by similitude, under paragraph 1659(a) of the said act, as amended, to the leather cases therein provided for.

By their protests, plaintiffs claim that the cases are properly dutiable at the rate of 10 per centum ad valorem under the provision in paragraph 1658, Tariff Act…