J. E. Bernard & Co. v. United States

Oliver, Chief Judge:

These two protests relate to human skeletons made of plastic, which were assessed at 20 per centum ad valorem and classified, by similitude, as articles, not specially provided for, composed in chief value of cellulose acetate, under paragraph 31 (a) (2) of the Tariff Act of 1930, as modified by T. D. 51802, by virtue of the similitude clause in paragraph 1559 of the Tariff Act of 1930, either as originally enacted or as modified by section 201 of the Customs Simplification Act of 1954 (89 Treas. Dec. 242, T. D. 53599). Plaintiff’s principal claim is that the articles are…