Pier I Imports, Inc. v. United States

Landis, Judge:

This classification case involves seven importations from Japan, invoiced as “cotton fishing net,” which entered the port of Los Angeles during the period May 1973 through May 1974. The merchandise was classified under TSUS item 386.04, as modified by T.D. 68-9, as “Articles not specially provided for, of textile materials: Lace or net articles, whether or not ornamented, * * * Of cotton”. Plaintiff claims the merchandise should properly be classified under TSUS item 355.35, as modified by T.D. 68-9, as cotton fish netting. The full item numbers are set out below.*

The nub of the…