United States v. Oxford Industries, Inc.

Miller, Judge.

This is an appeal from the judgment of the United States Court of International Trade in Oxford Industries, Inc. v. United States, 1 CIT 230, 517 F. Supp. 694 (1981), which sustained appellee’s claim that the imported merchandise was entitled to a duty allowance for long and short sleeved shirt collar band components and long sleeved shirt cuff components under item 807.00, Tariff Schedules of the United States (“TSUS”). We affirm.

Background

The imported merchandise consists of men’s long and short sleeved shirts. The shirt components were produced in the United States and…