J. C. Penney Purchasing Corp. v. United States

Maletz, Judge:

This case involves ladies wearing apparel invoiced as “Ladies knit suits” which consists of three components: *50a jacket, a shell (sweater) and a pair of pants. The importations, which were in two distinct styles, identified as style 200 and style 7205, were entered at the port of San Francisco in September 1973.

At liquidation, each of the three components was appraised and classified by the government as a separate article.1 In this connection, all the jackets were classified under item 791.75 of the Tariff Schedules of the United States, as modified by T.D. 68-9, as wearing…