Devon Tape Corp. v. United States

Rao, Chief Judge:

The merchandise here under consideration consists of rolls of black tape invoiced as “Black Polythene Electrical Tape Devoseal Ind. Tins.” It was classified, pursuant to the provisions of paragraph 1559 of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, 68 Stat. 1137 (19 U.S.C. § 1001, paragraph 1559 (a)), by similitude to manufactures of cotton, not specially provided for, under paragraph 923 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, 90 Treas. Dec. 234,…