Keuffel & Esser Co. v. United States

Rao, Judge:

This civil action concerns the proper classification of merchandise claimed by the plaintiff to be decalcomanias, and entered at the port of New York in August, 1978 as articles of rubber or plastics under item 774.60, Tariff Schedules of the United States.

A sample of the merchandise submitted by plaintiff with its brief shows it to be a sheet of plastic approximately 9 and 1/8 inches long and 4 and 3/4 inches wide, containing nine lines of black letters, numbers and symbols. The plastic sheet is backed with a cardboard sheet of identical size. This cardboard sheet is perforated so…