Gelmart Industries Inc. v. United States

OPINION AND ORDER

TSOUCALAS, Judge:

Plaintiff challenges the classification of seven different styles of brassieres 1 each containing some element of lace. The merchandise, exported from the Philippines, and entered through the Port of New York in 1981, was classified by Customs under item 376.24, TSUS:

Corsets, girdles, brassieres, and similar body-supporting garments for women and girls; ... all the foregoing of any materials:

Lace or net articles, whether or not ornamented, and other articles, ornamented........................32% ad val.

Defendant contends style nos. 3511, 3590, 3665…