New York Merchandise Co. v. United States

Ford, Judge:

This is an action brought by the importer to determine the proper classification of certain plastic doilies or table scarfs. The imported merchandise was described on the invoice as doilies measuring 14 by 42 inches and 15 by 33 inches and was assessed with duty at the rate of 45 per centum ad valorem as articles similar in use to bureau or table scarfs under the provisions of paragraph 1529(a) of the Tariff Act of 1930, as modified by the supplemental agreement between the United States and Switzerland, 90 Treas. Dec. 174, T.D. 53832, by virtue of the similitude provisions…