L. E. Coppersmith, Inc. v. United States

Landis, Judge:

The protest herein involves merchandise, described on the invoice as “Acrylic Sheets ‘Shinkolite,’ ” which was assessed with duty at 19 cents per pound under paragraph 31(a) (1) of the Tariff Act of 1930, as modified by T.D. 55615, supplemented by T.D. 55649, as sheets of cellulose acetate in chief value of acrylic resin, by similitude, pursuant to paragraph 1559, as amended, of the said tariff act.

The classification of the merchandise is not questioned. Only the proper dutiable weight is in issue. The collector assessed specific duty on the invoiced weights “with overage,” less…