Scientific Packaging Corp. v. United States

Rao, Judge:

This case is concerned witli the proper dutiable classification of an importation of polyethylene bags encased in cardboard tubes. The collector of customs at the port of entry invoked the similitude provisions of paragraph 1559 of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, to classify this merchandise within the provisions of paragraph 923 of the Tariff Act of 1930, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade, 90 Treas. Dec. 234, T.D. 53865, supplemented by Presidential notification, 90 Treas. Dec. 280, T.D.…