Vandergrift Forwarding Co. v. United States

OlivbR, Chief Judge:

These two protests, which were consolidated at the time of trial, involve merchandise described on the invoices as “Lassophane Self Adhesive Tape.” The merchandise covered by *20entry 738147, exported in September 1950, was assessed with duty at the rate of 50 per centum ad valorem under the provision in paragraph 31 (b) (2) of the Tariff Act of 1930, as modified by T. D. 51802, reading as follows:

All compounds of cellulose (except cellulose acetate, but including pyroxylin and other cellulose esters and ethers) * * *

Finished or partly finished articles not specially provided…