Pacific Trail Sportswear v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of children’s jackets imported from South Korea. The jackets were classified by the customs officials as “Other men’s or boys’ wearing apparel, not ornamented: Of man-made fibers: * * * Not knit,” under item 380.84 of the Tariff Schedules of the United States. They were, therefore, assessed with duty at the rate of 25 cents per pound plus 27.5per centum ad valorem.

Plaintiff protests that classification and contends that the importations are ski garments, and, therefore, are…