Rettinger Raincoat Mfg. Co. v. The United States

BALDWIN, Judge.

This is an appeal by Rettinger Raincoat Mfg. Co. from the judgment of the United States Customs Court, Third Division, 62 Cust.Ct. 748, C.D. 3860, overruling the importer’s protest against the collector’s classification of, and assessment of duty at the rate of 15% ad valorem on, certain articles of rainwear, in chief value of synthetic rubber but containing approximately 4% of free carbon as a pigment to impart a black color to the articles.

The collector’s assessment was based upon classification of the merchandise as “[ajrticles or wares composed wholly or in part of carbon…