R. J. Saunders Co. v. United States

Oliver, Chief Judge:

The merchandise involved in this case is described on the invoice as “954 ldlos Edge sponges,” which the collector classified as manufactures of compounds of cellulose under paragraph 31 (b) (2) of the Tariff Act of 1930, which, so far as pertinent, reads as follows:

Par. 31. * * *

* * * st* * * *

*205(b) All compounds of cellulose (except cellulose acetate, but including pyroxy-lin and other cellulose esters and ethers), and all compounds, combinations, or mixtures of which any such compound is the component material of chief value:

* ***** *(2) made into finished or partly…