Orient, Inc. v. United States

WatsoN, Judge:

The merchandise at bar consists of certain plastic lacquer articles which were classified by the collector of customs under paragraph 1539 (b) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, and assessed with duty at 21 cents per pound plus 17 per centum ad valorem.

*176Plaintiff claims that the merchandise is properly classifiable by similitude to articles in chief value of cellulose acetate under paragraph 31(a) (2) of the Tariff Act of 1930, as modified by T.D. 54108, supra, and…