A. N. Deringer, Inc. v. United States

Rao, Judge:

The merchandise involved in this case consists of so-called “bra-kini” sets, manufactured by Philip Manufacturing Co. of Montreal, Canada, sold to Abraham & Straus and J.C. Penney Co., two department stores in the United States, and imported on June 9, 1970. It was assessed with duty under item 378.60, Tariff Schedules of the United States at 35 per centum ad valorem plus 25 cents per pound, as knit underwear, not ornamented, of man-made fibers. It is claimed that the brassiere portion should be classified separately under item 376.28 of said tariff schedules, as modified by…