Newman Importing Co. v. United States

Watson, Judge:

Plaintiff seeks classification of its imported tents as sport equipment1 instead of the classification assigned by the customs officials under a residual provision for articles of textile materials.2 Plaintiff claims these tents are designed for use in the sport of backpacking. Defendant argues that backpacking is not a sport and, even assuming it is, these tents are not used in the sport in the sense in which sport equipment must be used. Defendant also argues that these tents are not of the quality used in “serious” backpacking and further that a legislative intent existed to…