Alliance Distributors, Inc. v. United States

McClelland, Presiding Judge:

This protest is lodged against the classification of articles which are described on the invoice as “ ‘Diamante’ Jewel Showcards,” and the assessment of duty thereon at 40 cents per pound and 50 per centum ad valorem under paragraph 33 of the Tariff Act of 1930 by similitude to the finished or partly finished articles of which galalith is the component material of chief value there provided for. The protest claim is that duty should have been assessed on the merchandise at the rate of 20 per centum ad valorem under the provision in paragraph 1558 of the same act…