Eastman Tag & Label Co. v. United States

Rao, Chief Judge:

This case comes before this court on a rehearing of Eastman Tag & Label Co. and Harper, Robinson & Co. v. United States, 55 Cust. Ct. 438, Abstract 69567, for the purpose of receiving evidence to establish the composition of the applicator-roller imported by plaintiffs. In the prior proceedings, the claims of the plaintiffs were overruled without affirmance of the action of the collector.

Said roller was classified by the collecter of customs at the port of entry under the provision for “print rollers not specially provided for, of whatever material composed, used for…