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HOLLY STORES, INC. v. UNITED STATES

Appeal No. 82-14.

697 F.2d 1387 (1982)

HOLLY STORES, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

November 22, 1982.

Attorney(s) appearing for the Case

Peter Jay Baskin, New York City, argued for appellant. With him on brief were Richard M. Belanger and Sharretts, Paley, Carter & Blauvelt, P.C., New York City.

John J. Mahon, New York City, argued for appellee. With him on brief were Asst. Atty. Gen., J. Paul McGrath, Washington, D.C., David M. Cohen, and Joseph I. Liebman, New York City.

Before BALDWIN, Circuit Judge, COWEN, Senior Circuit Judge, and SMITH, Circuit Judge.

EDWARD S. SMITH, Circuit Judge.

This case comes before us on appeal from the Court of International Trade. 534 F.Supp. 818. Appellant is an importer of articles of clothing which are shipped to this country on wire or plastic clothes hangers. The Customs Service decided that the hangers were to be treated as part of the value of the clothing pursuant to General Headnote 6(b)(i) of the Tariff Schedules of the United States and...

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