Technical Tape Corp. v. United States

Kao, Chief Judge:

The court is here asked to determine the proper classification for customs duty purposes of certain merchandise consisting of a polyvinyl chloride film, which was described on the invoices as “Genotherm UG * * * crepe.” The collector of customs invoked the similitude provisions of paragraph 1559(a) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, to classify this importation as manufactures of cotton, not specially provided for, within the purview of paragraph 923 of said tariff act, as modified by the Japanese Protocol to the General Agreement…