United States v. H. M. Young Associates, Inc.

Market, Chief Judge.

The United States appeals from the judgment1 of the Customs Court which granted appellee’s motion for summary judgment and denied appellant’s cross-motion for summary judgment, 69 Cust. Ct. 155, C.D. 4388, 349 F. Supp. 1007 (1972). We affirm.

The imported merchandise consists of elastic fabric, described as “COTTON TISSUES (Waistband-Elastic).” The importer, H. M. Young Associates, Inc., of New York, purchased the subject merchandise from the manufacturer, HCH Kalbskopf of West Germany, in 1965 at an invoiced price of 62 cents per yard F.O.B., and the merchandise was so…