Theo. L. Stern & Co. v. United States

Plaintiff’s application for rehearing denied. The following memorandum accompanied the order denying motion for rehearing:

Oliver, Chief Judge:

This protest was the subject of our decision in Theo. L. Stern & Co., Inc. v. United States, 39 Cust. Ct. 404, Abstract 61155 (decided August 21, 1957). The ease comes before us at this time on plaintiff’s motion for rehearing.

The merchandise in question is identified herein as plastic angels, plastic dwarfs, and plastic elfs. They were classified, by similitude, as articles of cellulose ace.-tate, and are claimed to be properly dutiable as…