Friedman v. United States

Mollison, Judge:

The importer in the cases at bar imported certain dry shavers contained in cases composed of synthetic materials. The cases were assessed with duty separately from the shavers at the rate of 20 per centum ad valorem under paragraph 1531 of the Tariff Act of 1930, as modified by the Presidential proclamation reported in T.D. 51802, by similitude of use, under paragraph 1559 (a) of the said act, as amended, to the cases wholly or in chief value of leather therein provided for.

The similitude provision of the Tariff Act of 1930, as amended, reads as follows:

Par. 1559. (a) Each and…