Marubeni Iida (America), Inc. v. United States

Fokd, Judge:

This case is directed against the classification of certain children’s cotton corduroy coveralls as wearing apparel in part of trimming, under paragraph 1529(a), Tariff Act of 1980, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108. Plaintiff contends said articles are not trimmed and are therefore subject to classification as articles of clothing or wearing apparel in chief value of cotton under the provisions of paragraph 919, Tariff Act of 1980, as modified by the General Agreement on…