Marshall Co. v. United States

Bao, Chief Judge:

The merchandise involved in this case, imported from West Germany, is described on the invoice as rubber sheeting insulating material. It was assessed with duty at 25 cents per pound and 30 per centum ad valorem under item 359.50, Tariff Schedules of the United States, as textile fabrics, not specially provided for, of man-made fibers. It is claimed that the merchandise is excluded from that classification by virtue of headnote 5 to schedule 3 of said tariff schedules, as amended by the Tariff Schedules Technical Amendments Act of 1965, and is properly classifiable at 12.5…