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UNITED STATES v. H. ROSENTHAL CO.

Appeal No. 79-7.

609 F.2d 999 (1979)

The UNITED STATES, Appellant, v. H. ROSENTHAL CO., Appellee.

United States Court of Customs and Patent Appeals.

November 15, 1979.

Attorney(s) appearing for the Case

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Director, Customs Litigation Branch, Joseph I. Liebman, Field Office for Customs Litigation, Sidney H. Kuflik, New York City, for appellant.

Howard G. Feldman, Washington, D. C., attorney of record for H. Rosenthal Co., appellee.

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

MARKEY, Chief Judge.

The Government appeals from the judgment of the United States Customs Court, 460 F.Supp. 1246, 81 Cust.Ct. 77, C.D. 4769 (1978), sustaining H. Rosenthal Co.'s (Rosenthal's) classification protest relating to imported men's and boy's parkas. Judge Morgan Ford held that proper classification was under item 376.56,1 TSUS, as "coated rainwear." We affirm.

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