Border Brokerage Co. v. United States

Oliver, Chief Judge:

These protests relate to certain merchandise generally identified on the invoices as plastic fertilizer-sample units, which were classified by similitude in use to manufactures of glass, not specially provided for, under paragraph 230(d) of the Tariff Act 'of 1930, as modified, and paragraph 1559(a), as amended, and assessed with duty at the rate of 25 per centum ad valorem. Plaintiff claims that .the merchandise is properly classifiable under the provision *234for nonenumerated manufactured articles in paragraph. 1658 of the Tariff Act of 1930, as amended, with a dutiable…