Eastman Tag & Label Co. v. United States

Rao, Chief Judge:

The merchandise which is the subject of this protest is described on the consumption entry as an “Applicator Roller” and on the accompanying invoice as “1 Steel Applicator Roller 42” face x 25%'' circ. engraved with No. 12 ruling pattern, and armour plated with chrome.” The collector classified this merchandise within the provision for “print rollers not specially provided for, of whatever material composed, used for printing, stamping, or cutting edges,” in paragraph 395 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305,…