Hensel, Bruckmann & Lorbacher, Inc. v. United States

Wilson, Judge:

The merchandise involved in this protest is described on the invoice as “Vulkollan Polyester Isocyanate Strips.” The imported material was classified under paragraph 28(a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as a coal-tar synthetic resin or resin-like product, and assessed with duty at the rate of 22y2 per centum ad valorem, plus 31/2 cents per pound. The importer claims the material properly classifiable by reason of the similitude clause in paragraph 1559(a), as amended under paragraph…