J. E. Bernard & Co. v. United States

Mollison, Judge:

Tbe merchandise the subject of this protest consists of certain agitators, composed of Bakelite, used in washing machines. Duty was assessed thereon at the rate of 35 cents per pound and 30 per centum ad valorem under the provision in paragraph 1539 (b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, reported in T. D. 51802, for—

Manufactures wholly or in chief value of any product of which any synthetic resin or resin-like substance is the chief binding agent, * * * .

The plaintiff does not deny that Bakelite is a product of which synthetic…