Alex W. Block Co. v. United States

Maletz, Judge:

This case involves the proper tariff classification of plastic spiral garlands which were described on the special customs invoice as “Christmas tree ornaments.” The articles were assessed with duty at the rate of 35 percent, under paragraph 1513 of the Tariff Act of 1930, as modified, by similitude to garlands wholly or in chief value of tinsel wire, lame or lahn, bullions or metal threads.

Plaintiff claims that the collector’s classification is erroneous and that the articles are properly classifiable under paragraph 397 by similitude to articles of aluminum (dutiable at the…