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MAHER-APP & CO. v. UNITED STATES

C.D. 3429; Protest No. 274662-K/14611, etc.

285 F.Supp. 181 (1968)

MAHER-APP & CO. et al., Plaintiffs, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

April 29, 1968.

Attorney(s) appearing for the Case

James J. Morrison, New Orleans, La., Glad & Tuttle, San Francisco, Cal. (Edward N. Glad, Los Angeles, Cal., of counsel), for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Richard J. Kaplan and Sheila N. Ziff, New York City, trial attorneys), for defendant.

William Whynman, New York City, as amicus curiae.

Before RAO, Chief Judge, and FORD, Judge.

RAO, Chief Judge:

The protests here involved, which have been consolidated for purposes of trial, place in issue the tariff classification of certain imported merchandise, consisting of 5 or 8 pound balls of henequen or sisal twine, which was invoiced as binder twine. The collector of customs at the port of entry applied the provision for cords and twines in paragraph 1005(b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82...

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