Weather-Rite Sportswear Co. v. United States

Re, Judge:

The legal question presented in the protests in this case pertains to the proper classification, for customs duty purposes, of certain rubber article's of rainwear imported at the ports of San Francisco, Seattle and Los Angeles. Most, of the articles were classified by similitude to articles in chief value of india rubber under paragraph 1537(b) of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, by virtue of the provisions of paragraph 1559 (a) of the Tariff Act of 1930, as amended. They were consequently assessed with duty at the rate of 12y2 per centum ad…