Famous Raincoat Co. v. United States

Background

Musgrave, Judge:

The merchandise underlying this classification action consists of girls’ jackets imported by the Famous Raincoat Company (“Famous Raincoat”). The imports all conform to one particular style (#9514). The outer shell of these jackets is made up primarily of a nylon taffeta fabric which is coated with an acrylic that imparts a degree of water resistance to the nylon. This acrylic coating also gives the nylon fabric a certain “sheen,” thereby visibly affecting the surface of the fabric.

The outer shell of the jackets also contains a certain amount of cotton corduroy,…