J. B. Henriques, Inc. v. United States

This is an appeal from the judgment rendered by the United States Customs Court, First Division, pursuant to its decision, Abstract 61228, overruling the appellant’s protest and sustaining the collector’s classification of an importation of certain acrylic resin articles, called “Perspex.” The described merchandise was classified by similitude to cellulose acetate in sheets, under paragraph 1559, dutiable at 25 cents per pound under paragraph 31(a) (1) and (2) of the Tariff Act of 1930.

The importer accepted the classification as cellulose acetate by similitude as correct, but contended that…