United States v. Elbe Products Corp.

Markey, Chief Judge.

The Government appeals from the judgment of the United States Court of International Trade 1 sustaining the claim of Elbe Products Corporation (Elbe) that the imported rolls of flexible nonwoven *73fabrics are properly classifiable under item 771.42, Tariff Schedules of the United States (TSUS), and refusing classification under item 355.25, TSUS. We affirm.

BACKGROUND

The subject merchandise, imported by Elbe from Spain in November 1976, is described in entry papers as “Forrita 80” and “Plantilla 80” and consists of rolls of flexible nonwoven fabrics of man-made fibers coated…