Haan v. United States

RE, Judge.

The question presented in these two protests consolidated for purposes of trial, pertains to the proper classification, for customs duty purposes, of certain merchandise described on the invoices as “Continent, Headrest”, and “headrests ‘Standard’ model”. The merchandise was classified by the customs officials under item 727.80 of the Tariff Schedules of the United States as “[pillows, cushions, mattresses, and similar furnishings”, and, depending upon the date of entry, was assessed with duty at the rate of 20 per centum or 19 per centum ad valorem.

Plaintiffs have protested the…