Inter-Maritime Forwarding Co. v. United States

Rao, Judge:

The merchandise involved in this case is described on the invoice as “Self Adhesive Tape”-“Black Polythene Electrical Ref. 1409.” It consists of black tape with an adhesive coating on one side, measuring % inch by 22 yards, imported in rolls. It was assessed with duty at 20 per centum ad valorem under item 790.55, Tariff Schedules of the United States, as pressure-sensitive tape and is claimed to be properly dutiable at 10 per centum ad valorem under item 773.30, as an electric insulator of rubber or plastics.

The pertinent provisions of the tariff schedules are as follows:

773.30…