Brentwood Originals v. United States

MEMORANDUM OPINION AND ORDER

Watson, Judge:

The merchandise at issue here is the same as was the subject of Brentwood Originals v. United States, 73 Cust. Ct. *196185, C.D. 4572 (1974)1 in which it was held that the covers of a wedge-shaped cushion and a pillow with two stubby arms chiefly used to support individuals on a bed were a variety of bedding known as holster cases within the meaning of item 363.30 of the Tariff Schedules of the United States, as modified.2

In these cross-motions for summary judgment plaintiff relies on the principle of stare decisis while defendant claims to have…