Wenchow Importing Co. v. United States

Oliver, Chief Judge:

The merchandise in the protest before us is covered by ■two entries. In one entry (No. 758041) it is described as “celluloid ladies” and “celluloid elephants” and in the other entry (No. 748292) as “celluloid mah jong , ¡sets.” The imported articles in both entries were assessed with duty at the rate •of 50 per centum ad valorem and 40 cents per pound under paragraph 33, Tariff Act of 1930, by similitude to galalith. They are claimed properly dutiable as ■nonenumerated manufactured articles at 20 per centum ad valorem under paragraph 1558 of the same act. Counsel for the…