Landweer v. United States

MollxsoN, Judge:

The issue in this case concerns the application of the similitude provisions of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954. The said similitude provisions are contained in paragraph 1559(a) thereof, and, so far as pertinent, read as follows:

Par. 1559. (a) Each and every imported article, not enumerated in this Act, which is similar in the use to which it may be applied to any article enumerated in this Act as chargeable with duty, shall be subject to the same race of duty as the enumerated article which it most resembles in the particular…