United States v. Michelin Tire Co.

Appeal to the United States Circuit Court for the Southern Dis-; trict of New York duly transferred to this court.

The controversy is over the proper classification of so-called' “reclaimed or recovered rubber.” In some of the cases covered by this appeal the collector had classified the merchandise for duty under the provisions of paragraph 449 of the tariff act of 1897, as “manufactures of india rubber.”

The material parts of that paragraph are:

449 Manufactures of bone, * * * india-rubber, * * * or of which these substances or either of them is the component material of chief value, not…