Dolliff & Co. v. United States

Baldwin, Judge.

This is an appeal from the judgment of the United States Customs Court, 81 Cust. Ct. 1, C.D. 4755, 455 F. Supp. 618 (1978), holding certain dacron polyester fabrics to be properly classified under item 338.30 1 of the Tariff Schedules of the United States (TSUS) and not under item 806.20 TSUS.2 We affirm.

Background,

This appeal involves certain dacron polyester fabrics which were manufactured in the United States, exported to Canada as greige goods for further processing, and then imported back into the United *79States. Upon the U.S. importation, a duty on the fabric was assessed…