Ringk v. United States

As heard by the Board of General Appraisers, the protests in this case involved the classification of cellophane in two different conditions, one, in sheets some 24 by 36 inches or 36 by 39 inches and 0.001 inch in thickness.

*127The other was in strips many hundreds of yards in length, 2 hi inches in width, and from 0.00175 to 0.0025 inch in thickness. As imported, these strips are wound in rolls on cardboard cops, each roll being from 9 to 12 inches in diameter.

The collector classified all the merchandise under paragraph 319 of the tariff act of 1913, either directly or by similitude to yarns,…