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LEATHER'S BEST, INC. v. UNITED STATES

Court No. 77-10-04197.

555 F.Supp. 1064 (1982)

LEATHER'S BEST, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

October 8, 1982.

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 brief), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Washington, D.C. (Barbara M. Epstein, Wantagh, N.Y., at the trial and on brief), for defendant.

FORD, Judge:

Plaintiff has instituted this action to obtain duty free treatment for certain leather under provisions of the General System of Preferences (GSP), as set forth in Headnote 3(c) of the General Headnotes and Rules of Interpretation of the Tariff Schedules of the United States. The merchandise was classified under item 121.57, TSUS (1976 entries) or 121.58 (1977 entries) TSUS, as modified by T.D. 68-9 as other leather, not fancy, and assessed with duty...

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