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GUILD CREATIONS, INC. v. UNITED STATES

C.D. 3721; Protest 62/10853-17591-61.

296 F.Supp. 320 (1969)

GUILD CREATIONS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court Second Division.

February 27, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (E. Thomas Honey, New York City, of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Bernard J. Babb, New York City, trial attorney), for defendant.

Before RAO and FORD, Judges.

RAO, Chief Judge:

The merchandise involved in this protest is described on the invoices as "Puffer Bags." It was classified by the customs collector, by similitude, as provided in paragraph 1559(a) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1954, to all manufactures, wholly or in chief value of cotton, not specially provided for, other, and assessed with duty at the rate of 20 per centum...

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