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ELBE PRODUCTS CORP. v. U.S.

Court No. 78-9-01642.

670 F.Supp. 362 (1987)

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

United States Court of International Trade.

July 16, 1987.

Attorney(s) appearing for the Case

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

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, in Charge, Intern. Trade Field Office, (John J. Mahon, New York City, at the trial and on the brief) for defendant.

RAO, Judge:

This Civil action involves the proper classification under the Tariff Schedules of the United States (TSUS), of a product called "Viledon heel grips", manufactured in West Germany and imported into this country in 1977 in rolls of various lengths and approximately 5 to 10 inches in width.

The Customs Service of the United States (Customs) classified the merchandise under TSUS item 355.25, as non-woven fabrics, whether or not coated or filled, of...

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