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EXCELSIOR IMPORT ASSOCIATES, INC. v. UNITED STATES

C.D. 4726; Court No. 76-11-02563.

444 F.Supp. 780 (1977)

EXCELSIOR IMPORT ASSOCIATES, INC. v. UNITED STATES.

United States Customs Court.

December 13, 1977.

Attorney(s) appearing for the Case

Shaw & Stedina, New York City (Charles P. Deem, New York City, of counsel), for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D.C. (David M. Cohen, Chief, Customs Section, and Laura D. Millman, Trial Atty., New York City), for defendant.

BOE, Judge:

The merchandise in question in the above-entitled action described as women's cotton gauze shirts was imported from India and entered at the port of New York on July 16, 1975 and July 31, 1975.

Upon liquidation the merchandise was classified under item 382.00, TSUS, providing in pertinent part:

Schedule 3. — TEXTILE FIBERS AND TEXTILE PRODUCTS

Part 6. — Wearing Apparel and Accessories

Subpart F. —...

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