United States Rubber Co. v. United States

Keefe, Judge:

The merchandise at issue here is an importation of white gutta-percha from the Netherlands East Indies Government Gutta-percha Estate Tjipetir in Java. It was assessed at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as a nonenumerated manufactured article. The plaintiff claims that the importation is properly entitled to free entry as gutta-percha, crude, under paragraph 1697.

Doctor H. R. Braak, chief advisor and superintendent of the Netherlands East Indies Government plantations and of the Tjipetir Estate-, testified substantially as follows:…