Cheltenham Supply Corp. v. United States

Re, Judge:

The plaintiff has brought this action to recover a portion of duties paid upon the importation of certain merchandise described on the invoice as “transparent cellulose film”. It was described in the Special Customs Invoice as “Cellophane in rolls substandard”, and was classified under the provisions of item 774.60 of the Tariff Schedules of the United States as other “Articles, not specially provided for, of rubber or plastics”, dutiable at 17 per centum ad valorem.

Plaintiff’s primary claim is that the merchandise should have been classified as “Waste and scrap, of rubber or…