Bantam Travelware, Division of Peter's Bag Corp. v. United States

Opinion

Tsoucalas, Judge:

This action is before the Court for decision after trial. The subject merchandise consists of luggage with braided material either in the handles or tie-straps. Plaintiff challenges the Customs Service’s classification of its importations as luggage not "in part of braid” pursuant to item 706.41, TSUS. In order to prevail, plaintiff must prove, see 28 U.S.C. § 2639(a)(1) (1982), that the goods are "in part of braid” pursuant to item 706.34, TSUS.

As explained in an earlier opinion,1 the Court must determine whether the luggage contains a "significant quantity” of braid.…