C. Itoh & Co. America v. United States

Rao, Judge;

The issue presented in this case is the proper classification of merchandise invoiced as “XL 223 Manmade Plastic Leather Cloth” manufactured in Japan by Toray Industries, Inc., exported from Japan on October 20, 1975, and entered on November 7, 1975 at the port of Wilmington, Del. The merchandise is also known as “Ecsaine” and is widely known in the trade as “Ultrasuede.”

*224The merchandise was classified under the following provision of the Tariff Schedules of the United States:

Webs, wadding, batting and nonwoven fabrics, including felts and bonded fabrics, and articles not specially…