Jomac-North, Inc. v. United States

MollisoN, Judge:

The plaintiff in.this case imported into the United States certain coated fabrics, consisting of a rayon base fabric, coated with polyvinyl chloride material. The collector of customs found that there was no dutiable enumeration in the tariff act applicable to the said merchandise, and, by virtue of the similitude provision in paragraph 1559(a) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954,1 68 Stat. 1137 (19 U.S.C. § 1001, paragraph 1559(a)), classified the merchandise under the provision in paragraph 1537 (b) of the said act, as modified by…