Kaysing v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, Abstract 65708, which overruled the importer’s protest and sustained the collector’s classification of certain imported merchandise which was invoiced as Level Vial Units. The merchandise was classified by similitude in use, under the provisions of paragraph 1559 of the Tariff Act of 1930, as amended, to blown *70glass articles, with a duty of 30% ad valorem under paragraph 218(f) as modified, T.D. 53865 and T.D. 53877.

Appellant makes alternative claims for classification as follows:(1) By similitude of use…