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HAAN v. UNITED STATES

C.D. 4260; Protests 68/31495-101436, 68/54337-104761.

332 F.Supp. 182 (1971)

Vilem B. HAAN et al. v. UNITED STATES.

United States Customs Court, First Division.

August 27, 1971.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal. (Robert Glenn White, Los Angeles, Cal., of counsel), for plaintiffs.

L. Patrick Gray, III, Asst. Atty. Gen. (Herbert P. Larsen, and Urban S. Mulvehill, New York City, trial attys.), for defendant.

Before WATSON, MALETZ and RE, Judges.

RE, Judge.

The question presented in these two protests consolidated for purposes of trial, pertains to the proper classification, for customs duty purposes, of certain merchandise described on the invoices as "Continent, Headrest", and "headrests `Standard' model". The merchandise was classified by the customs officials under item 727.80 of the Tariff Schedules of the United States as "[p]illows, cushions, mattresses, and similar furnishings", and, depending upon...

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