Oxford Industries v. United States

RICHARDSON, Judge.

The merchandise in this case consists of one dozen long sleeve men’s shirts (style 318) and one dozen short sleeve men’s shirts (style 129) which were exported from Mexico, entered at Douglas, Arizona, and classified in liquidation under TSUS item 380.84 as other men’s or boy’s wearing apparel, not ornamented; not knit, at the duty rate determined in accordance with TSUS item 807.00. It is claimed by plaintiff that allowances in duty in accordance with item 807.00 should have been made for the collar band body and lining components and cuff body and lining components of the…