Coughlin Mfg. Co. v. United States

Olivee, Chief Judge:

The merchandise involved in these protests is cellophane sheets assessed for duty at 40 cents per pound under the provisions of paragraph 31 (b) (1), .Tariff Act of 1930. It is claimed properly dutiable at 45 per centum ad valorem under the provisions of paragraph 31 (c) of the same act.

Paragraph 31 (b) (1), under which these sheets were assessed for duty, provides, so far as is pertinent to this issue, for “All compounds of cellulose * * *”:(1) In blocks, sheets, rods, tubes, powder, flakes, briquets, or other forms, * * * not made into finished or partly finished…