Prepac, Inc. v. United States

Mollison, Judge:

The merchandise the subject of this protest consists of a polyvinyl chloride type of plastic sheeting in various colors and decorative effects, which was assessed with duty at the rate of 25 cents per pound and 20 per centum ad valorem under the provision in paragraph 1539 (b) of the Tariff Act of Í930, as modified by the Presidential proclamation reported in T.D. 52739, for:

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

Plaintiff claims that the foregoing provision of paragraph 1539(b)…