Edward Hyman Co. v. United States

Eao, Chief Judge:

The court is herein asked to determine the proper classification for customs duty purposes of certain merchandise invoiced as “Cotton Wiping Cloths (Osnaburg Shop Towels) over-*104locked on 3 or 4 sides.” Upon importation from Hong Kong, customs officials at the port of Los Angeles classified these cloths as cotton-towels under paragraph 911(a) of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, 90 Treas. Dec. 234, T.D. 53865, supplemented by Presidential notification, 90 Treas. Dec. 280, T.D. 53877,…