Chong Kee Jan Co. v. United States

Mollison, Judge:

The merchandise involved in this case consists of plastic chopsticks which were assessed with duty at the rate of 25 per centum ad valorem, by similitude under the provisions of paragraph 1559(a), Tariff Act of 1930, as amended by the Customs Simplification Act of 1954 (68 Stat. 1137), to the articles, not specially provided for, wholly or partly manufactured of bamboo covered by paragraph 409 of the said act, as modified. The claim relied upon is made by amendment of the protest and is for duty at the rate of 15 per centum ad valorem, by similitude under paragraph 1559(a),…