Quong Hing v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Celluloid Chopstiek” and was assessed with duty at the rate of 50 cents per pound and 40 per centum ad valorem under the provisions of paragraph 1539 (b) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1539 (b)), which, so far as pertinent, read as follows:

Par. 1539. * * *(b) Laminated products * * *; manufactures wholly or in chief value of any of the foregoing, or of any other product of which any synthetic resin or resin-like substance is the chief binding agent, * * *.

The protest claim is for…