Leather's Best v. United States

Opinion

Restani, Judge:

Plaintiff Leather’s Best challenges the determination of the United States Customs Service (Customs) that merchandise imported by plaintiff1 in 1982 should be classified under item 121.61 of the Tariff Schedules of the United States (TSUS), as other *322finished leather, not fancy. Plaintiff claims the merchandise is properly classified under TSUS item 121.65, as other finished leather, fancy. As such, plaintiff claims the merchandise is entitled to duty-free treatment for purposes of the Generalized System of Preferences (GSP). 19 U.S.C. §§ 2461-2465 (1982); TSUS General…