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MARSHALL COMPANY v. UNITED STATES

C.D. 4291; Protest No. 69/15149-126309.

334 F.Supp. 643 (1971)

MARSHALL COMPANY, Inc., Hoyt, Shepston & Sciaroni, Plaintiffs, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

November 1, 1971.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal. (Barnes, Richardson & Colburn, James S. O'Kelly, New York City, and Robert Glenn White, Los Angeles, Cal., of counsel), for plaintiffs.

L. Patrick Gray, III, Asst. Atty. Gen., Herbert P. Larsen, New York City, trial atty., for defendant.

Lamb & Lerch, New York City (Richard J. Kaplan, New York City, of counsel), amici curiae.

Before RAO, Chief Judge, and FORD, and NEWMAN, Judges.

RAO, Chief Judge:

This case, originally decided on December 18, 1970 (Marshall Co., Inc. v. United States, 65 Cust.Ct. 629, C.D. 4148, 320 F.Supp. 1003 (1970)), is now before us upon additional evidence presented at a rehearing granted on timely motion made by defendant.

In the decision previously rendered, we held that the merchandise, rubber sheeting insulating material composed of rayon fabric coated or laminated with...

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