Zenith Novelty Co. v. United States

Oliver, Chief Judge:

These three protests involve certain plastic articles. In protest 60/6702, the item in question is identified on the invoice as “C/No. Y — 4296/4331” and generally described as vinyl fishes. It was classified by similitude in use to compounds of cellulose, made into finished articles of which cellulose is the component material of chief value, under paragraph 31(b) (2) of the Tariff Act of 1930, as modified, and paragraph 1559, as amended, and assessed with duty at the rate of 25% per centum ad valorem. In protest 59/32330, the merchandise in dispute is described on the…