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UNITED STATES v. CANADIAN VINYL INDUSTRIES

Customs Appeal No. 76-11.

555 F.2d 806 (1977)

The UNITED STATES, Appellant, v. CANADIAN VINYL INDUSTRIES, INC., Appellee.

United States Court of Customs and Patent Appeals.

May 12, 1977.

Attorney(s) appearing for the Case

Rex E. Lee, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Chief, Customs Section, John J. Mahon, New York City, attorneys of record, for appellant.

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellee, Michael Stramiello, Jr., James S. O'Kelly, New York City, of counsel.

Before MARKEY, Chief Judge, and RICH, BALDWIN and MILLER, Judges, PHILIP NICHOLS, Judge, United States Court of Claims.

NICHOLS, Judge.1

This appeal is from the judgment of the United States Customs Court, C.D. 4626, 408 F.Supp. 1377, 76 Cust.Ct. 1, sustaining appellee's claim that its imported merchandise is entitled to classification under item 771.40, Tariff Schedules of the United States (TSUS), instead of under item 355.82, TSUS, as classified. Appellee alternatively claimed classification under items 771.42, 774...

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