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TILTON TEXTILE CORP. v. UNITED STATES

C.D. 4670; Court Nos. 73-6-01404, etc.

424 F.Supp. 1053 (1976)

TILTON TEXTILE CORP. v. UNITED STATES.

United States Customs Court.

October 15, 1976.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Steven S. Weiser, New York City, of counsel), for plaintiff.

Rex E. Lee, Asst. Atty. Gen., Washington, D. C. (Robert B. Silverman, New York City, trial atty.), for defendant.

Lamb & Lerch, New York City (David A. Golden, New York City, of counsel), as amicus curiae.

MALETZ, Judge:

This action involves the proper classification of "carded greige unbleached woven fabric, wholly of cotton, Style No. 44144," exported from Portugal and entered at the port of Norfolk, Virginia in 1969 and 1970. The merchandise was classified by Customs as a pile fabric, specifically, cotton plain-back velveteen, under item 346.15 of the Tariff Schedules of the United States (TSUS) and assessed duty at the rate of 25 per centum ad valorem.

Plaintiff...

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