Eiseman-Ludmar Co. v. United States

Boe, Judge.

The subject merchandise described in the invoices as “fur felts” was imported by the plaintiff from Japan and entered at the port of New York between December 27, 1974 and July 16, 1975. Upon liquidation the merchandise was classified under item 798.00, TSUS, by similitude to item 124.60, TSUS, as modified by T.D. 68-9, providing:

Schedule 7, Part 14

Any article, not provided for elsewhere in these schedules:

Which is similar in the use to which it may be applied to any article or articles enumerated in any of the foregoing provisions of these schedules as chargeable with duty:

798.00…