Pollak Import Export Corp. v. United States

Memorandum Opinion and Order

Goldberg, Judge:

Plaintiff challenges the classification of certain merchandise imported from Hong Kong and described on the customs invoices as “wool knitted cardigan sweaters (ladies 100% wool knitted jacket).”

Customs classified the merchandise under item 384.62 of the Tariff Schedules of the United States (TSUS), as “Other women’s, girls’ or infants’ wearing apparel, not ornamented: Of wool: Knit: Other: Valued over $5 per pound: Coats.” Duty was assessed at the rate of 20 per cen-tum ad valorem plus $.32 per pound for entries made during 1986 and 20 per centum…