Colonial Corp. of America v. United States

Rao, Chief Judge:

The merchandise involved in these two suits which have been consolidated for trial consists of girls’ cotton blue denim jean shorts imported from Hong Kong. These articles were classified as girls’ wearing apparel, ornamented, under item 382.03 of the Tariff Schedules of the United States (TSUS) and assessed with duty at the rate of 42.5 per centum ad valorem. Plaintiff claims that said goods should have been classified under item 382.33 of said tariff schedules as other girls’ wearing apparel, not ornamented, of cotton, and assessed with duty at the rate of 20 per centum ad…