J. M. Rodgers Co. v. United States

Landis, Judge:

Plaintiff, having pursued and been denied administrative relief, in effect protests the administrative finding that black vinyl raincoats, imported from Japan, are manufactures of a product consisting of calcium carbonate filler bound together with synthetic resin or a resin-like substance. The Bureau ruling confirmed the collector’s liquidation, classifying the raincoats under paragraph 1539(b) of the Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), as manufactures wholly or in chief value of a product of which…