Elbe Products Corp. v. United States

Rao, Judge:

This civil action involves the proper classification under the Tariff Schedules of the United States (TSUS), of a product called "Viledon heel grips”, manufactured in West Germany and imported into this country in 1977 in rolls of various lengths and approximately 5 to 10 inches in width.

The Customs Service of the United States (Customs) classified the merchandise under TSUS item 355.25, as non-woven fabrics, whether or not coated or filled, of man-made fibers, at a duty rate of 12 cents per pound plus 15 percent ad valorem.

It is plaintiffs claim that the merchandise is properly…