Dynamic Imports, Inc. v. United States

Newman, Judge:

We are asked to determine, in this case, the proper tariff classification of an importation of ladies’ vinyl jackets. The collector of customs invoked the similitude provisions of paragraph 1559(a) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, to classify the imported goods as leather wearing apparel within the purview of paragraph 1531 of the Tariff Act of 1930, as modified by T.D. 54108. Accordingly, duty was assessed at the rate of 15 per centum ad valorem.

Plaintiff has -interposed two claims in the alternative: 1

a) that the vinyl jackets…