Legal Opinion
United Merchants, Inc. v. United States
Court of Customs and Patent Appeals
Decided November 2, 1972No. 5499, C.A.D. 1073PublishedCited by 6 opinions
1Opinion of the Court
Market, Chief Judge.
This is an appeal from the decision and judgment of the United States Customs Court, 67 Cust. Ct. 413, 337 F. Supp. 452, C.D. 4307 (1971), sustaining the collector’s classification of imported polyester panels under TSUS item 367.60 as furnishings of textile materials, not ornamented, of man-made fibers, not knit, nor of pile construction, nor of glass. We affirm.
The merchandise consists of plain panels, a form of curtain, composed in chief value of polyester fabric which was woven from a polyester yarn spun from man-made fibers of polyester.
Appellant contends the…
2Cases cited5 opinions
- Kayser & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
- R. H. MacY & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
- United Merchants, Inc. v. United StatesUnited States Customs Court · 1971
- Valentina, Ltd. v. United StatesUnited States Customs Court · 1970
- Venetianaire Corp. of America v. United StatesUnited States Customs Court · 1971
3Cited by6 opinions
- Deckers Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2014
- Schott Optical Glass, Inc. v. United StatesUnited States Court of International Trade · 1984
- Adolco Trading Co. v. United StatesUnited States Customs Court · 1973
- Convertors Division of American Hospital Supply Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Department of Energy v. WestlandCourt of Customs and Patent Appeals · 1977
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