Newman Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of pneumatic or inflatable rubber boats with motor mounts, but no motors, imported from Japan in 1962 and 1963.1 They were assessed with duty at 12% per centum ad valorem under paragraph 1537(b) of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865 and T.D. 53877, as manufactures wholly or in chief value of gutta percha or india rubber, not specially provided for. It is claimed that they are properly dutiable at 5…