UNITED MERCHANTS, INC. v. UNITED STATES

Customs Appeal No. 5499.

468 F.2d 208 (1972)

UNITED MERCHANTS, INC., Appellant, v. UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

November 2, 1972.


Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City, attorneys of record, for appellant. Eugene F. Blauvelt, New York City, of counsel.

E. Grey Lewis, Acting Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Martin L. Rothstein, Bernard J. Babb, New York City, of counsel.

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


MARKEY, Chief Judge.

This is an appeal from the decision and judgment of the United States Customs Court, 67 Cust.Ct. 413, 337 F.Supp. 452, C.D. 4307 (1971), sustaining the collector's classification of imported polyester panels under TSUS item 367.60 as furnishings of textile materials, not ornamented, of man-made fibers, not knit, nor of pile construction, nor of glass. We affirm.

The merchandise consists of plain panels...

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