Brentwood Originals v. United States

Watson, Judge:

This action raises the question of the proper classification of imported velveteen and corduroy covers for articles referred to in the entry papers as “bedrests” and “wedge bolsters.” The merchandise in question was classified as unornamented cotton furnishings of pile or tufted construction, the velveteen under item 366.60, the corduroy under 366.63 both as modified by T.D: 68-9 and dutiable at the respective rates of 34% and 42.5% ad valorem.

Plaintiff claims classification.as. unornamented cotton bolster cases under item 363.30 as modified by T.D. 68-9 dutiable at the rate of…