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UNITED STATES v. BAYLIS BROTHERS COMPANY

Customs Appeal No. 5413.

451 F.2d 643 (1971)

The UNITED STATES, Appellant, v. BAYLIS BROTHERS COMPANY, Appellee.

United States Court of Customs and Patent Appeals.

November 11, 1971.

Attorney(s) appearing for the Case

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Velta A. Melnbrencis, New York City, for the United States.

Sharretts, Paley, Carter & Blauvelt, New York City, attorneys of record, for appellant. Gail T. Cumins, New York City, of counsel.

Before WORLEY, Chief Judge, and RICH, ALMOND, BALDWIN and LANE, Judges.

BALDWIN, Judge.

This is an appeal by the United States from the decision and judgment of the United States Customs Court, Third Division,1 sustaining the importer's protest that certain smocked dress fronts for use in children's dresses qualify for special duty treatment under item 807.00 of the Tariff Schedules of the United States [TSUS].

The components of the merchandise involved are...

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