Briarcliff Clothes, Ltd. v. United States

Rao, Chief Judge:

The merchandise involved in this case is described on the invoices as men’s or boys’ rubberized vinyl rayon jackets and is referred to in the stipulation of facts, m/ra, as car coats. It was assessed with duty at 20 per centum ad valorem under item 380.90 of the Tariff Schedules of the United States, as men’s or boys’ wearing apparel, not ornamented: other [than cotton, vegetable fibers, wool, silk, or man-made fibers]. Several claims are made in the protest, but the only one relied on is that the merchandise should have been classified under item 772.30, as wearing apparel…