Metropolitan Metal Sponge Mfg. Co. v. United States

Oliver, Chief Judge:

This protest relates to certain merchandise described on the invoice as “Draka Plastic Sponges.” The articles were classified, by similitude, as sponges of cellulose compound, with an assessment of duty at the rate of 45 per centum ad valorem under paragraphs 31 (b) (2) of the Tariff Act of 1930, as modified by T. D. 52373, supplemented by T. D. 52462, and paragraph 1559 of the Tariff Act of 1930, as amended by Public Law 768, section 201 (68 Stat., part 1, p. 1137). The statutory provisions invoked by the collector read as follows. Paragraph 31 (b) (2), as modified,…