Cadwalader v. Jessup & Moore Paper Co.

Citations

• 149 U.S. 350
• 13 S. Ct. 875
• 37 L. Ed. 764
• 1893 U.S. LEXIS 2308

Syllabus

<p>Old india-rubber shoes, invoiced as “rubber scrap” and entered as “ scrap rubber,” were exempt from duty, under the similitude clause, § 2199, of Title 33 of the Revised Statutes, as enacted by § 6 of the act of March 3, 1883, (22 Stat. 191,) as being substantially crude rubber, under § 2503, they having lost their commercial value as articles composed of indiarubber, or india-rubber fabrics, or india-rubber shoes.</p>