Weather-Rite Sportswear Co. v. United States

Oliver, Chief Judge:

This protest involves certain rainwear made of synthetic rubber, colored yellow. The merchandise was classified by similitude in use to articles of which india rubber is the component material of chief value, not specially provided for, under paragraph 1559(a) of the Tariff Act of 1930, as amended, and paragraph 1537 (b) of the said act, as modified by T.D. 53865 and T.D. 53877, with a duty assessment at the rate of 12% per centum ad valorem. Plaintiff claims that the merchandise is properly dutiable at only 8% per centum ad valorem under the provision in paragraph 1558 of…