Wimpeheimer v. United States

The merchandise the subject of this appeal was described in the invoice as “Ocobo plaster.” It was reported by the appraiser to consist of “strips of cotton coated with gum” and “used for golf club grips.”

It is stated in the brief of counsel for appellants that—

the official sample consists of cotton tape, about one-half inch in width, to one side of which gum or some other adhesive substance has been applied; it has been wound upon itself. The length is not stated; but there appears to be enough to wind around that portion of a golf club which is gripped by the player’s hands.

*547There is no…