Roovers Bros. v. United States

Cole, Judge:

Merchandise described on the invoice as “ ‘Gloy’ C Paste” was classified, by similitude, as a chemical compound, not specially provided for, with an assessment of duty at 25 per centum ad valorem under paragraphs 5 and 1559 of the Tariff Act of 1930 (19 U. S. C. §1001, par. 5 and par. 1559). Plaintiff’s principal claims are for classification either directly, paragraph 84 of the Tariff Act of 1930 (19U.S.C. §1001, par. 84), or by similitude, paragraph 1559, supra, as soluble or chemically treated starch, dutiable at 2 cents per pound; *54or as a nonenumerated manufactured article…