Marshall Co. v. United States

Rao, Judge:

This case, originally decided on December 18, 1970 (Marshall Co., Inc., Hoyt, Shepston & Sciaroni v. United States, 65 Cust. Ct. 629, C.D. 4148, 320 F. Supp. 1003 (1970)), is now before us upon additional evidence presented at a rehearing granted on timely motion made by defendant.

In the decision previously rendered, we held that the merchandise, rubber sheeting insulating material composed of rayon fabric coated *318or laminated with, rubber, the rubber forming the exposed surfaces of the merchandise, was properly dutiable as flexible strips, almost wholly of rubber, under item 771.42…