J. M. P. R. Trading Corp. v. United States

Ford, Judge:

The suit listed above was filed by the plaintiffs herein seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties upon an importation of nylon fishing lines. The collector classified the merchandise as “Mfrs. of silk by similitude crins artificial imitation of cat gut ‘Nylon,’ ” and levied duty thereon at the rate of 35 per centum ad valorem under paragraph 1211 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

Plaintiffs claim said merchandise to be properly dutiable at…