Rubber Fabrics Co. v. United States

Mollison, Judge:

The above-enumerated protest is directed against the action of the collector of customs in assessing duty on merchandise, described on the invoices as “Isofoam X-Ray Positioning Blocks” and as “plastic foam X-Ray positioning blocks,” at the rate of 25 per centum ad valorem, by similitude under paragraph 1559(a) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954 (68 Stat. 1137), to the manufactures of india rubber, not specially provided for, enumerated in paragraph 1537 (b) of the said act. The pertinent portion of the similitude statute is quoted…