F. B. Vandegrift & Co. v. United States

Worley, Chief Judge.

The importer appeals from the judgment of the Customs Court, Second Division,1 sustaining the collector’s classification of imported belting for machinery under item 355.80, TSUS,2 which reads:

Woven or knit fabrics (except pile or tufted fabrics), of textile materials, coated or filled with rubber or plasties material, or laminated with sheet rubber or plastics, except foam or sponge sheet:

‡ ‡ $

355.80 Of man-made fibers_25$ per-lb. +30% ad val.

One of the classifications appellant unsuccessfully sought before the Customs Court, and the only one contended for here, is under…