Alltransport, Inc. v. United States

Oliver, Chief Judge:

The three protests enumerated in schedule “A,” hereto attached and made a part hereof, relate to merchandise variously described on the invoices as “plastic Slide Binders ‘Lindia,’ ” or “ ‘Lindia’ plastic mounts,” or “ ‘Lindia’ frames for slides.” Although the merchandise is identical in all of the protests, the collector applied a different classification in each. In protest 260355-K, the merchandise was classified by similitude as cellulose acetate articles under paragraph 31(a) (2) of the Tariff Act of 1930, as modified by T.D. 51802, and paragraph 1559 of the Tariff…