United States v. J. Gerber & Co.

The government appeals from the decision of the Customs Court, First Division, 55 Cust. Ct. 275, C.D. 2590, sustaining appellee’s protest that the importations, described as “20 light vinyl rose set, all non-screw base,” were properly dutiable by similitude under par. 1559 (a), Tariff Act of 1930, as modified, 'as articles, ms.p.f., composed wholly or in chief value of glass.

The importations were invoiced as “Christmas Tree Sets” and consist of sets of electric lights, twenty in number, connected by wiring, wherein each light is surrounded or enclosed within a plastic rose including petals…