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

Oliver, Chief Judge:

This protest relates to certain so-called “Perspex” acrylic resin sheets, imported in three different sizes, i. e., 24%" x 14J4" x 12y/'xliy16"xys"; and 12)4''x2J4" x The collector classified the merchandise, by similitude, as cellulose acetate in sheet form, not made into finished or partly finished articles, and assessed duty at the rate of 25 cents per pound under paragraph 31 (a) (1) and (2) of the Tariff Act of 1930, as modified by T. D. 51802, and paragraph 1559 of the Tariff Act of 1930. Plaintiff does not dispute the classification as cellulose acetate, by…