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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