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ELBE PRODUCTS CORP. v. UNITED STATES

C.D. 4865; Court No. 78-1-00124.

497 F.Supp. 707 (1980)

ELBE PRODUCTS CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

July 25, 1980.

Attorney(s) appearing for the Case

Mandel & Grunfeld, New York City (Steven P. Florsheim, New York City, at the trial and on the briefs; Robert B. Silverman, New York City, on the briefs), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Joseph I. Liebman, Atty. in Charge, Field Office for Customs Litigation, Washington, D.C. (John J. Mahon, Washington, D.C., at the trial and on the brief), for defendant.

BOE, Judge:

The subject merchandise in the above-entitled action, described in the commercial invoices included in the official entry papers as "Forrita 80" and "Plantilla 80," was exported from Spain and entered at the port of New York in November 1976.

The articles in question were classified under item 355.25, TSUS, as modified by Presidential Proclamation 3822, 82 Stat. 1455, T.D. 68-9, providing:

      Webs, wadding, batting, and
       nonwoven...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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