Judson-Sheldon & Pacific Wood Products Co. v. United States

Ford, Judge:

Plaintiffs by this action challenge the classification by the collector of certain vinyl seat covers which were assessed with duty at the rate of 25 cents per pound and 30 per centum ad valorem under the following provisions of paragraph 1312 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, by virtue of the similitude provision of paragraph *2561569(a) 1 of said act, as amended by the Customs Simplification Act of 1954, 68 Stat. 1137 (T.D. 53599) :

Manufactures of…