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BELCREST LINENS v. UNITED STATES

Court No. 79-6-00953.

573 F.Supp. 1149 (1983)

BELCREST LINENS, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

October 25, 1983.

Attorney(s) appearing for the Case

Mandell & Grunfeld, New York City (Steven P. Florsheim, New York City, at the trial and on brief), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D.C. (Joseph I. Liebman, Commercial Litigation Branch and Saul Davis, New York City, at the trial and on brief), for defendant.

BOE, Judge:

The subject merchandise in the above-entitled action consisting of embroidered cotton (percale) pillowcases, was classified during the years 1976-1977 under item 363.01 of the Tariff Schedules of the United States (TSUS). In so doing, the customs officials found that the said merchandise was a product of the People's Republic of China (China) and pursuant to General Headnote 3(e), TSUS, assessed duty thereon at the column 2 rate of 90% ad valorem.

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