Wing Woh Chong Hing Kee Co. v. United States

Oliver, Chief Judge:

The merchandise the subject of this protest consists of certain “chopsticks” which were assessed with duty at the rate of 50 cents per pound and 40 per centum ad valorem under the provisions of paragraph 1539 (b), Tariff Act of 1930, which, so far as pertinent, read as follows:

Par. 1539. * * *(b) Laminated products * * *; manufactures wholly or in chief value of any of the foregoing, or of any other product of which any synthetic resin or resin-like substance is the chief binding agent, * * *.

They are claimed to be properly dutiable at the rate of 20 per centum ad valorem…