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ELBE PRODUCTS CORP. v. U.S.

No. 87-1619.

846 F.2d 743 (1988)

ELBE PRODUCTS CORP., Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

May 16, 1988.

Attorney(s) appearing for the Case

Steven P. Florsheim, Mandel & Grunfeld, New York City, argued for plaintiff-appellee.

John J. Mahon, Commercial Litigation Branch, Dept. of Justice, New York City, argued for defendant-appellant. With him on the brief were Richard K. Willard, Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Attorney in Charge, Intern. Trade Field Office.

Before DAVIS and SMITH, Circuit Judges, and COWEN, Senior Circuit Judge.

DAVIS, Circuit Judge.

This appeal involves the proper customs classification of "Viledon heel grips," manufactured in West Germany and imported into this country in 1977. The Court of International Trade (trial court) held, after a trial, that the merchandise was properly classifiable (as claimed by plaintiff-appellee) under item 359.60, Tariff Schedules of the United States (TSUS). Elbe Products Corp. v. United States...

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