Speyer v. United States

Oliver, Presiding Judge:

These suits arising at the port of New York bring for determination the proper classification of merchandise imported under the invoice description of “Visculose Sponges.’* They were assessed by the collector at 60 per centum ad valorem under paragraph 31 (b) (2), Tariff Act of 1930, which reads as follows:

Par. 31. (b) All compounds of cellulose (except cellulose acetate, but including pyroxylin and other cellulose esters and ethers), and all compounds-, combinations, or mixtures of which any such compound is the component material of chief value:

* * * * * * $(2) made…