Castelazo & Associates v. United States

Oliver, Chief Judge:

This protest relates to merchandise that is generally described on the invoices as “Directa” protective crowns. It was classified, by *366similitude in use, to cellulose acetate articles under paragraph 31(a) (2) of the Tariff Act of 1930, as modified by T.D. 64108, and paragraph 1659, as amended by T.D. 53599, with a duty assessment at the rate of 17 per centum ad valorem. Plaintiffs claim that the merchandise is properly classifiable under the provision for nonenumerated manufactured articles in paragraph 1558, as modified by T.D. 52739, supplemented by T.D. 52827, carrying…