FINDINGS OF FACT AND CONCLUSIONS OF LAW
WALLACH, Judge.
Pillowtex Corporation ("Pillowtex") is an importer of comforters and similar bedding into the United States. In this action, Pillowtex contends that comforters it imported into the United States, which comprise an outer shell made of cotton stuffed with down, should be classified under the Harmonized Tariff System of the United States ("HTSUS") subheading...
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