A. N. Deringer, Inc. v. United States

Rao, Chief Judge:

The merchandise involved in this case consists of children’s waterproof snowsuits imported from Canada. They were assessed with duty at 42.5 per centum ad valorem under item 382.04 of the Tariff Schedules of the United States, as modified by Presidential Proclamation 3822 (Kennedy Round), 32 F.R. 19002, as other women’s, girls’ or infants’ wearing apparel, ornamented, of man-made fibers. They are claimed to be dutiable at 24.5 per centum ad valorem under item 376.56, as amended by the Tariff Schedules Technical Amendments Act, Public Law 89-241, 77 Stat. 933, as garments…