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NEWMAN IMPORTING CO., INC. v. UNITED STATES

C.D. 4648; Court No. 73-6-01414.

415 F.Supp. 375 (1976)

The NEWMAN IMPORTING CO., INC. v. UNITED STATES.

United States Customs Court.

April 26, 1976.

Attorney(s) appearing for the Case

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

Rex E. Lee, Asst. Atty. Gen., Washington, D.C. (Steven P. Florsheim, New York City, trial atty.), for defendant.

WATSON, Judge:

Plaintiff seeks classification of its imported tents as sport equipment1 instead of the classification assigned by the customs officials under a residual provision for articles of textile materials.2 Plaintiff claims these tents are designed for use in the sport of backpacking. Defendant argues that backpacking is not a sport and, even assuming it is, these tents are not used in the sport in...

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