Eiseman-Ludmar Co. v. United States

Boe, Chief Judge:

The merchandise concerning which the within cause of action relates is described on the commercial and special customs invoices as “fur felts,” imported from Japan and entered at the port of New York on November 4, 1971, January 17, 1972 and November 1, 1972. Upon liquidation by customs officials the articles were classified by similitude under item 798.00, TSUS, at the rate of 12% or 10% ad valorem, derived, in turn, from item 124.60, TSUS, as modified by T.D. 68-9, providing:

Schedule 7, Part-14, TSUS

Any article, not provided for elsewhere in these schedules:

Which is similar…