Shackman v. United States

Wilson, Judge:

The merchandise in the case at bar was classified under paragraph 218 (f) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by Presidential proclamation, T. D. 51898, by similitude, as articles of glass, blown or partly blown in the mold, and assessed with duty at the rate of 50 per centum ad valorem. Plaintiffs claim the merchandise is properly dutiable, by similitude, as articles in chief value of cellulose acetate under paragraph 31 (a) (2), as modified by the General Agreement on Tariffs and Trade, T. D. 51802, at…