Quaker Pacific Rubber Co. v. United States

Fokd, Judge:

The merchandise involved in the consolidated protests, invoiced as rubber covered conveyor belting, was assessed for •duty at 25 cents per pound, plus 30 per centum ad valorem, under paragraph 1312 of the Tariff Act of 1930, as modified by T.D. 54108, as manufactures in chief value of synthetic textile.

Plaintiffs assert the subject belting is in chief value of natural rrubber and, therefore, properly dutiable at 1214 per centum ad *288valorem under paragraph 1537 of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877.

At the conclusion of the trial of the consolidated…