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

Maletz, Judge:

These consolidated cases involve plastic toilet roll holders that were imported from England via the port of Chicago in *5571961 and 1962. The present dispute concerns the proper tariff rate to be levied on those of the importations that were classified by the government by similitude to porcelain sanitary ware under paragraph 212 of the Tariff Act of 1930, as modified, and assessed duty at the rate of 30 percent ad valorem. Plaintiff1 challenges this assessment and claims the articles are properly dutiable at 19 percent by similitude to metal articles under paragraph 397 of the…