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AMERICAN STANDARD MERCANTILE CO. v. UNITED STATES

Customs Appeal No. 5398.

435 F.2d 1331 (1971)

AMERICAN STANDARD MERCANTILE CO., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

January 21, 1971.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City, attorneys of record, for appellant; Joshua M. Davidson, Allan H. Kamnitz, New York City, of counsel.

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, John A. Winters, New York City, for the United States.

Before RICH, ALMOND, BALDWIN, and LANE, Judges, and McMANUS, Judge, Northern District of Iowa, sitting by designation.

BALDWIN, Judge.

This appeal is from the decision and judgment of the Customs Court, Second Division,1 overruling the importer's protest to the collector's classification of certain rainwear apparel under item 382.81, Tariff Schedules of the United States (TSUS) as women's, girls' or infants' wearing apparel of man-made fibers, not ornamented or knit. The importer contends that the merchandise is properly classified and dutiable under item...

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