Inter-Maritime Forwarding Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Rubber Advertising Mats” and was assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 1537 (b) of the Tariff Act of 1930 for — ■

Manufactures of india rubber * * * not specially provided for.

The protest claim is for duty at the rate of 20 per centum ad valorem under the provisions of paragraph 1021 of the same act, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for—

*123All other floor coverings not specially provided for [except felt-base floor…