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UNITED STATES v. MARUBENI IIDA (AMERICA), INC.

Customs Appeal Nos. 5367, 5376.

437 F.2d 1394 (1971)

UNITED STATES, Appellant, v. MARUBENI IIDA (AMERICA), INC., Appellee. UNITED STATES, Appellant, v. MISS PAT FASHIONS, INC., Appellee.

United States Court of Customs and Patent Appeals.

March 4, 1971.

Attorney(s) appearing for the Case

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Alan S. Rosenthal, Judith S. Seplowitz, Washington, D. C., for the United States.

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellees. E. Thomas Honey, Irving Levine, New York City, of counsel.

Before RICH, ALMOND, BALDWIN and LANE, Judges, and NICHOLS, Judge, United States Court of Claims, sitting by designation.

BALDWIN, Judge.

In these two appeals, the government seeks reversal of judgments of the Customs Court, Second Division1 sustaining the protests of two importers against the classification of their importations by the Collector of Customs and holding the importations in both cases to be dutiable at the rate of 20 per cent ad valorem under paragraph 919, Tariff Act of 1930, as modified by T.D. 51802, as clothing or articles of wearing apparel...

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