LeGran Manufacturing Co. v. United States

Landis, Judge:

The controversy in the three consolidated protests here before us concerns the classification under the Tariff Act of 1930, as amended, of unfinished women’s cotton or rayon dresses and housecoats, woven or knitted, which were imported from Jamaica in 89 different entries.

Plaintiff, LeGran Manufacturing Company, was in the dressmaking business in Cincinnati, Ohio, and exported cut-out portions of ladies’ garments, together with thread, zippers, etc., to Jamaica where the basic sewing was done whereupon the sewn garments were returned to plaintiff in the United States.

Simply…