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NEW YORK MERCHANDISE CO. v. UNITED STATES

C.D. 3803; Protest Nos. 65/3397-777 etc.

304 F.Supp. 1179 (1969)

NEW YORK MERCHANDISE CO., Inc., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

April 24, 1969.

Attorney(s) appearing for the Case

Stein & Shostak (S. Richard Shostak, Los Angeles, Cal., Allan Kamnitz, New York City, and Leonard M. Fertman, Los Angeles, Cal., of counsel) for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Glenn E. Harris, Arthur Steinberg, and Andrew P. Vance, New York City, trial attorneys), for defendant.

Before RAO and FORD, Judges.

RAO, Chief Judge:

The merchandise involved in these cases, consolidated at the trial, consists of vinyl mittens imported from Japan and entered at the port of San Diego. It was assessed with duty at 25 per centum ad valorem under paragraph 915 of the Tariff Act of 1930, by virtue of the similitude provision in paragraph 1559(a), as amended by the Customs Simplification Act of 1954, as mittens wholly or in chief value of cotton made of woven fabric. It is claimed that...

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