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IMPERIAL PACKAGING CORP. v. UNITED STATES

Court No. 79-9-01482.

535 F.Supp. 688 (1981)

IMPERIAL PACKAGING CORP., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

November 30, 1981.

Attorney(s) appearing for the Case

Tompkins & Davidson, New York City (Edward B. Ackerman, New York City, of counsel), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, New York City, Atty. in Charge, Intern. Trade Field Office, Susan Handler-Menahem, Teaneck, N. J., for defendant.

NEWMAN, Judge:

Plaintiff contests the classification by Customs at the port of Los Angeles, California of certain plastic (polyethylene) bags imported from Taiwan in April 1979. Customs classified the bags under the provision in item 774.60, TSUS, for "Other" articles not specially provided for, of rubber or plastics, and assessed duty at the rate of 8.5 per centum ad valorem. Plaintiff claims that the plastic bags are entitled to duty-free entry under the provision...

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