Torch Rubber Co. v. United States

Mollison, Judge:

Paragraph 1530 (e) of the Tariff Act of 1930, as modified by the Presidential proclamations reported in T. D. 53865 and T. D. 53877, imposes duties on imported footwear—

* * * the uppers of which are composed wholly or in chief value of wool, cotton, ramie, animal hair, rayon or other synthetic textile, silk, or substitutes for any of the foregoing * * * [Italics added.]

—depending upon the material of which the soles are wholly or in chief value composed. If the soles are composed wholly or in chief value of india rubber or substitutes for rubber, the duty is 20 per centum ad…