Wing On Co. v. United States

Oliver, Chief Judge:

These protests, all of which were consolidated by consent of the parties, relate to certain carved figures and other articles composed of synthetic resin, covered by protest 172028-K, and represented by the invoice items marked “A” and checked either “JS” or “WAMcD,” in the other consolidated protests, which were assessed with duty at 50 per centum ad valorem plus 40 cents per pound under paragraph 33 of the Tariff Act of 1930 by similitude to galalith. Plaintiffs claim that the merchandise in question is dutiable at the rate of 20 per centum ad valorem under paragraph…