J. E. Mamiye & Sons, Inc. v. United States

FORD, Judge:

This action presents for determination the proper classification of certain tote bags which were classified for duty purposes under item 389.60 (or item 389.62) 1 of the Tariff Schedules of the United States, as modified by T.D. 68-9, and assessed with duty at 25 cents per pound plus 15 per centum ad valorem.

Plaintiff contends said tote bags are properly dutiable at 20 per centum ad valorem as either handbags or, alternatively, as luggage of textile materials as provided for under item 706.24, TSUS, as modified by T.D. 68-9.

The pertinent statutory provisions read as follows:

Tariff…