H. Rosenthal Co. v. United States

PoRD, Judge:

Plaintiff by this action is contesting the classification and consequent assessment of duty on men’s and boys’ quilted snorkel parkas. These items were classified by Customs as “other men’s or boys’ wearing apparel, not ornamented” under item 380.84 of the Tariff Schedules of the United States and assessed with duty at the rate of 25 cents per pound plus 27.5 percent ad valorem.

The merchandise is claimed to be subject to duty at 16.5 percent ad valorem under the provisions for garments designed for rainwear which are coated or filled as set forth in item 376.56 of the Tariff…