Salentine & Co. v. United States

Mollison, Judge.

The merchandise the subject of these protests is described on the invoices as “polystan plombes” and was assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 1537(b), Tariff Act of 1930, for manufactures of india rubber, not specially provided for, by virtue of the “similitude clause” contained in paragraph 1559 of the said tariff act as in force and effect prior to the effective date of the Customs Simplification Act of 1954.

The claim made in each of the protests is for duty at the rate of 10 per centum ad valorem under the provision in…