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C. ITOH & CO. AMERICA, INC. v. UNITED STATES

Court No. 77-2-00271.

520 F.Supp. 273 (1981)

C. ITOH & CO. AMERICA, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 7, 1981.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (James S. O'Kelly, New York City, at the trial; Jack D. Mlawski, New York City, with him on the briefs), for plaintiff.

Thomas S. Martin, Acting Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, New York City (John J. Mahon, New York City, at the trial and on the briefs), for defendant.

RAO, Judge:

The issue presented in this case is the proper classification of merchandise invoiced as "XL 223 Man-Made Plastic Leather Cloth" manufactured in Japan by Toray Industries, Inc., exported from Japan on October 20, 1975 and entered on November 7, 1975 at the port of Wilmington, Delaware. The merchandise is also known as "Ecsaine" and is widely known in the trade as "Ultrasuede."

The merchandise was classified...

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