F. Lester Kittle, Inc. v. United States

Keefe, Judge:

In this case certain rubber in sheets, described on the invoices as sole crepe, was classified by the collector under paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article and assessed at 20 per centum ad valorem. The plaintiffs claim that the rubber is properly entitled to free entry under paragraph 1697 as crude india rubber.

At the trial the protests were consolidated and it was agreed that the official samples correctly represent the merchandise covered by the, respective protests and they were received in evidence and marked collective exhibits 1…