Indian Head, Inc. v. United States

Kashiwa, Judge.

This appeal is from the judgment of the U.S. Customs Court, 81 Cust. Ct. 14, C.D. 4758, 458 F. Supp. 807 (1978), which rejected the importer-appellant’s claim that the imported merchandise, white wool yarn, was entitled to duty-free entry under item 307.60 of the Tariff Schedules of the United States (TSUS). We reverse.

Background

The imported merchandise consists of 3-inch strips of white wool yarn used for latch-hooking articles such as rugs, pillows, and wall *70bangings. This white yarn is purchased, marketed, packaged, and priced in the same way as 3-inch strips oí wool yarn oí…