General Systems Service, Inc. v. United States

Oliver, Chief Judge:

The protests enumerated in schedule “A,” hereto attached and made a part hereof, relate to merchandise identified on the invoices as “adhesive tapes” of various sizes. Although the merchandise is the same in all of the entries involved herein, the collector applied three different classifications, i.e., as “finished articles in chief value of acrylic resin,” with a duty assessment at the rate of 20 per centum ad valorem under the provision in paragraph 31(a) (2) of the Tariff Act of 1930, as modified by T.D. 51802, for “Cellulose acetate, and compounds, combinations, or…