Larry B. Watson Co. v. United States

Re, Judge:

The merchandise, the subject of this protest, consists of rolls of polyvinyl chloride film, colored or metallized on one or both *345sides with shiny lacquer paint, silver or aluminum. It was imported from England in 1964, and is used in the manufacture of tinsel garlands and other decorations, primarily for display or in decorating Christmas trees.

The merchandise was classified as other articles, not specially provided for, of rubber or plastics, under item 174.60 of the Tariff Schedules of the United States, and was assessed with duty at the rate of 17 per centum ad valorem. Plaintiff…