Newman Co. v. United States

Re, Judge:

In these eighteen protests, consolidated for purposes of trial, plaintiffs seek to recover a portion of the duties paid upon *635certain merchandise invoiced as 2-man or 4-man rubber boats, without motor, with 2 metal valves and 2 motor mount ropes. The merchandise, consisting of inflatable rubber boats with compartmentation and construction to withstand motor boat speed, was classified as “Manufactures of india rubber * * * not specially provided for” under paragraph 1537 (b) of the Tariff Act of 1930, as modified, T.D. 53865, and assessed with duty at 12% per centum ad valorem.

Plaintif…