Universal Foreign Service v. United States

Mollison, Judge:

The plaintiffs in this case imported certain items identified on the invoice as antenna washers. The collector assessed duty on the same at the rate of 22 cents per pound and 18 per centum ad valorem under the provision in paragraph 1539(b), Tariff Act of 1930, as modified by T.D. 54108, by similitude under the provisions in paragraph 1559(a) of the said act, as amended by the Customs Simplification Act of 1954, to the—

Manufactures wholly or in chief value of * * * any * * * product of which any synthetic resin or resin-like substance is the chief binding agent,

provided for in…