Nestle-Lemur Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Polyethylene Brush Caps with Bristles” and was classified by the collector of customs under the provision in paragraph 1506 of the Tariff Act of 1930 for—

*210* * * all other brushes, not specially provided for, * * *

with duty assessment at 50 per centum ad valorem. Both directly and by similitude under the provisions of paragraph 1559, the claim is made for duty at the rate of 12% per centum or 17% per centum under paragraph 390 of the said act, as modified by the Presidential proclamation relating to the…