Air Express Int'l Agency, Inc. v. United States

Johnson, Judge:

The merchandise involved in this case consists of artificial teeth made of plastic, assessed with duty at YO per centum ad valorem under paragraph 212 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, and the President’s proclamation of May 4, 1948, T.D. 51909. Said paragraph covers china, porcelain, and other vitrified wares, and this merchandise was classified thereunder, by virtue of the similitude clause of paragraph 1559, as amended by the Customs Simplification Act of 1954. It is claimed to be properly dutiable as…