Concord Craftsmen, Inc. v. United States

Rao, Chief Judge:

This ease involves the proper tariff classification of certain plastic mailbox covers which had been assessed with duty at .the rate of 20 per centum ad valorem, by similitude to manufactures, wholly or in chief value of cotton, as provided, respectively, in paragraph 1559(a) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, and in paragraph 923 of said act, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade, 90 Treas. Dec. 234, T.D. 53865, supplemented by Presidential notification, 90 Treas. Dee. 280, T.D. 53877.

P…