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ARTHUR J. HUMPHREYS, INC. v. U.S.

Court No. 82-09-01254.

764 F.Supp. 188 (1991)

ARTHUR J. HUMPHREYS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

May 3, 1991.

Attorney(s) appearing for the Case

Law offices of George R. Tuttle, Stephen S. Spraitzar, San Francisco, Cal., for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, New York City, Saul Davis, Pittsburgh, Pa., for defendant.

DiCARLO, Judge:

Plaintiff challenges the classification of several styles of vegetable fiber panels manufactured and designed to be used as decorative wall and ceiling covering. Customs classified the merchandise as hardboard under item 245.30, Tariff Schedules of the United States (TSUS). Plaintiff asserts the merchandise is properly classifiable as building board under item 245.90, TSUS. In the event the Court finds Customs' classification to be incorrect, Customs...

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