United States Customs Court, 1948

U. S. Rubber Co. v. United States

U. S. Rubber Co. v. United States
United States Customs Court · Decided January 15, 1948 · Tilson
20 Cust. Ct. 251; 1948 Cust. Ct. LEXIS 66
U. S. Rubber Co. v. United States

Opinion of the Court

Opinion by

Tilson, J.

The record showed that the imported merchandise is used in conjunction with other articles, not imported, in the manufacture or production of automobile tires. However, the record failed to establish that the imported merchandise is an integral, constituent, or component part without which the article to which it is to be joined could not function as such article. The evidence likewise failed to establish that the article to which the imported merchandise is to bp joined, is a machine, in and of itself. On the record presented the protest was overruled for failure of proof.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.