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NEWMAN CO. v. UNITED STATES

C.D. 3838; Protest Nos. 61/24787-64984, etc.

300 F.Supp. 460 (1969)

The NEWMAN CO. et al. v. UNITED STATES.

United States Customs Court, First Division.

June 3, 1969.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (Edward N. Glad, San Francisco, Cal., of counsel), for plaintiffs.

William D. Ruckelshaus, Asst. Atty. Gen. (Morris Braverman, New York City, trial attorney), for defendant.

Before WATSON, MALETZ, and RE, Judges.

RE, Judge:

In these eighteen protests, consolidated for purposes of trial, plaintiffs seek to recover a portion of the duties paid upon certain merchandise invoiced as 2-man or 4-man rubber boats, without motor, with 2 metal valves and two motor mount ropes. The merchandise, consisting of inflatable rubber boats with compartmentation and construction to withstand motor boat speed, was classified as "Manufactures of india rubber * * * not specially provided for" under...

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