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J. E. MAMIYE & SONS, INC. v. UNITED STATES

C.D. 4878. Court No. 78-6-01086.

509 F.Supp. 1268 (1980)

J. E. MAMIYE & SONS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

October 31, 1980.

Attorney(s) appearing for the Case

Mandel & Grunfeld, New York City (Steven P. Florsheim and Robert B. Silverman, New York City, at the trial and on the briefs), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, New York City (Jerry P. Wiskin and Madeline B. Kuflik, New York City, at the trial; Jerry P. Wiskin, New York City, on the brief), for defendant.

FORD, Judge:

This action presents for determination the proper classification of certain tote bags which were classified for duty purposes under item 389.60 (or item 389.62)1 of the Tariff Schedules of the United States, as modified by T.D. 68-9, and assessed with duty at 25 cents per pound plus 15 per centum ad valorem.

Plaintiff contends said tote bags are properly dutiable at 20 per centum ad valorem as either handbags or, alternatively...

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