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J. M. RODGERS CO. v. UNITED STATES

C.D. 3084; Protest No. 61/20809(B)-2640-61.

273 F.Supp. 442 (1967)

J. M. RODGERS CO., Inc. v. UNITED STATES.

United States Customs Court, First Division.

August 16, 1967.

Attorney(s) appearing for the Case

Stitt & Hemmendinger, Washington, D. C. (Noel Hemmendinger, Washington, D. C., of counsel, John D. Rode, Assoc. Counsel, New York City), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Bernard J. Babb, New York City, trial attorney), for defendant.

Before WATSON and LANDIS, Judges.

LANDIS, Judge.

Plaintiff, having pursued and been denied administrative relief, in effect protests the administrative finding that black vinyl raincoats, imported from Japan, are manufactures of a product consisting of calcium carbonate filler bound together with synthetic resin or a resinlike substance. The Bureau ruling confirmed the collector's liquidation, classifying the raincoats under paragraph 1539 (b) of the Tariff Act of 1930, as modified

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