Ignaz Strauss & Co. v. United States

MollisoN, Judge:

The merchandise involved in the protests enumerated in the schedule attached to this decision consists of plastic back scratchers, which were assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 409 of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, for articles not specially provided for, wholly or partly manufactured of bamboo, by virture of the provisions of paragraph 1559(a) of the said act, as amended by the Customs Simplification Act of 1954 (68 Stat. 1137). The said paragraph 1559 (a) is the so-called “similitude”…