Technical Tape Corp. v. United States

Technical Tape Corp., importer, appeals from the judgment of the Customs Court, Second Division,1 overruling a protest against the collector’s classification of certain polyvinyl chloride film known as creped Genotherm, a material assertedly used as a release liner in the manufacture of rolls of double-sided pressure-sensitive tape.

The merchandise was classified as a manufacture wholly or in chief value of cotton, not specially provided for, under paragraph 923 of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, by virtue of the similitude provisions of paragraph 1559 of said…