Kaplan Products & Textiles, Inc. v. United States

Maletz, Judge:

The merchandise involved in this action consists of nine shipments of water-repellent cotton suede fabric with a “Vulca” finish1 exported from West Germany and entered at the port of New York at various times between June 1966 and June 1968. The fabric was assessed with duty at rates ranging between 14.77 percent and 18.25 percent either under item 322.14 or 322.15 of the tarifi schedules, depending upon average yarn number,2 as—

Woven fabrics other than the foregoing,3 wholly of cotton:

Not fancy or figured:

* * Hs * * * *

Colored, whether or not bleached ....

or under item 325.15…