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L. E. COPPERSMITH, INC. v. UNITED STATES

C.D. 2911; Protest No. 64/7428-76483.

265 F.Supp. 935 (1967)

L. E. COPPERSMITH, INC., a/c Howard & Slocum, Inc., v. UNITED STATES.

United States Customs Court, Third Division.

March 1, 1967.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (S. Richard Shostak and Marjorie M. Shostak, Los Angeles, Cal., of counsel), for plaintiff.

Barefoot Sanders, Asst. Atty. Gen. (Arthur H. Steinberg, Trial Atty., Customs Section, Dept. of Justice), for defendant.

Before RICHARDSON and LANDIS, Judges.

LANDIS, Judge:

The protest herein involves merchandise, described on the invoice as "Acrylic Sheets `SHINKOLITE'," which was assessed with duty at 19 cents per pound under paragraph 31(a)(1) of the Tariff Act of 1930, as modified by T.D. 55615, supplemented by T.D. 55649, as sheets of cellulose acetate in chief value of acrylic resin, by similitude, pursuant to paragraph 1559, as amended, of the said tariff act.

The classification of the merchandise is not...

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