Kores Manufacturing Corp. v. United States

FORD, Judge:

This case presents the issue of the proper classification for customs duty purposes of certain merchandise invoiced as “Multi-strike Plastic Film Ribbon”, manufactured in Great Britain by Kores Nordic (G.B.) Ltd.

The merchandise was classified by Customs officials as other articles not specially provided for, of textile materials under item 389.62 of the Tariff Schedules of the United States (TSUS), with the rate of duty of 25 cents per lb. plus 15% ad valorem. Additionally, defendant submits as an alternative claim for classification as parts of typewriters, under item 676.50,…