Sommers Plastic Products Co. v. United States

Rao, Chief Judge:

The merchandise involved in this case is described on the invoice as “Polyvinyl’chloride mats sheeting * * * 36" in width, about 30 yards per roll” and “45" in width, about 20 yards per roll.” It was imported from Japan and entered at the port of New York on January 14, 1960, and was assessed with duty at 21 cents per pound and 17 per centum ad valorem 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, 91 Treas. Dec. 150, T.D. 54108, as manufactures of a product of…