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DOLLIFF & CO., INC. v. UNITED STATES

C.D. 4755; Court No. 73-5-01217.

455 F.Supp. 618 (1978)

DOLLIFF & COMPANY, INC. v. UNITED STATES.

United States Customs Court.

July 7, 1978.

Attorney(s) appearing for the Case

Doherty & Melahn, Boston, Mass. (William E. Melahn, Boston, Mass., of counsel), for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D.C. (Laura D. Millman, Trial Atty.), for defendant.

RICHARDSON, Judge:

The merchandise in this case consists of dacron polyester fabric which was exported from Canada in 1970 and 1971 and classified in liquidation upon entry at New Bedford, Massachusetts under TSUS item 338.30, as modified by T.D. 68-9, as woven fabrics, of man-made fibers, other, at various rates of duty which were assessed upon the full value of the merchandise. It is claimed by the plaintiff-importer that the merchandise should be classified under...

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