J. Jolles Studios, Inc. v. United States

Mollison, Judge:

The merchandise the subject of this protest consists of webs formed by cotton thread and beads of polystyrene. Duty was assessed thereon by the collector of customs at the rate of 50 cents per pound and 40 per centum ad valorem under the provisions of paragraph 1539 (b) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 1539 (b)), which, so far as pertinent, read as follows:

Par. 1539. * * *(b) Laminated products * * * of which any synthetic resin or resin-like substance is the chief binding agent * * * ; manufactures wholly or in chief value of any of the foregoing, or of any…