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DYNAMIC IMPORTS, INC. v. UNITED STATES

Protest 64/14452-16667-62; C.D. 3674.

294 F.Supp. 939 (1969)

DYNAMIC IMPORTS, INC. v. UNITED STATES.

United States Customs Court, First Division.

January 22, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (James S. O'Kelly, New York City, of counsel), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Arthur E. Schwimmer and Mollie Strum, New York City, trial attorneys), for defendant.

Before WATSON, MALETZ, and NEWMAN, Judges.

NEWMAN, Judge:

We are asked to determine, in this case, the proper tariff classification of an importation of ladies' vinyl jackets. The collector of customs invoked the similitude provisions of paragraph 1559(a) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, to classify the imported goods as leather wearing apparel within the purview of paragraph 1531 of the Tariff Act of 1930, as modified by T.D. 54108. Accordingly, duty was assessed...

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