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UNITED STATES v. H. M. YOUNG ASSOCIATES, INC.

Customs Appeal No. 5532.

505 F.2d 721 (1974)

The UNITED STATES, Appellant, v. H. M. YOUNG ASSOCIATES, INC., Appellee.

United States Court of Customs and Patent Appeals.

November 21, 1974.

Attorney(s) appearing for the Case

Carla A. Hills, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Bernard J. Babb, New York City, for the United States.

Lawrence J. West, Chicago, Ill., Rode & Qualey, New York City, attorneys of record, for appellee; Ellsworth F. Qualey, New York City, of counsel.

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

MARKEY, Chief Judge.

The United States appeals from the judgment1 of the Customs Court which granted appellee's motion for summary judgment and denied appellant's cross-motion for summary judgment, 69 Cust. Ct. 155, C.D. 4388, 349 F.Supp. 1007 (1972). We affirm.

The imported merchandise consists of elastic fabric, described as "COTTON TISSUES (Waistband-Elastic)." The

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