F. B. Vandegrift & Co. v. United States

Rao, Chief Judge:

The merchandise involved in this case consists of belting for machinery imported from West Germany, which was assessed with duty at 25 cents per pound plus 30 per centum ad valorem under item 355.80 of the Tariff Schedules of the United States under the provision for woven or knit fabrics of textile materials, coated or filled with rubber or plastics material, or laminated with sheet rubber or plastics, of man-made fibers.

Several claims were made in the protest but those presently relied on are that the merchandise is dutiable at 12.5 per centum ad valorem under item 773.35,…