Hoyt, Shepston & Sciaroni, S. Blondheim & Co. v. United States

Smith, Judge,

delivered tlie opinion of the court:

The merchandise involved in- this appeal, sausage casings comprising outer casings of hog bung lined with viscon, a synthetic’ material, was classified by the collector as nonenumerated manufactured articles, dutiable at 10 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as modified. The importer appeals from the decision and judgment of the Customs Court (52 Cust. Ct. 7, C.D. 2426) overruling its protest seeking classification as sausage casings under paragraph 1755 of the Tariff Act of 1930, a duty-free provision.

The…