Imperial Packaging Corp. v. United States

Newman, Judge:

Plaintiff contests the classification by Customs at the port of Los Angeles, California of certain plastic (polyethylene) bags imported from Taiwan in April 1979. Customs classified the bags under the provision in item 774.60, TSUS, for “Other” articles not specially provided for, of rubber or plastics, and assessed duty at the rate of 8.5 per centum ad valorem. Plaintiff claims that the plastic bags are entitled to duty-free entry under the provision in item A772.20, TSUS, for “[cjontainers, of rubber or plastics, with or without their closures, chiefly used for the packing,…