International Fashions v. United States

Richardson, Judge:

The merchandise at bar, described on the invoice as “Ladies’ knitted 100% cotton roll sleeves, square neck pullover,” was exported from Hong Kong on or about March 28, 1976. It was entered and classified in liquidation under TSUS item 382.00 as modified by T.D. 68-9 at the duty rate of 35 per centum ad valorem as women’s wearing apparel, ornamented, of cotton. It is claimed by the importer that the merchandise should be classified under TSUS item 382.06 as modified by T.D. 68-9 at the duty rate of *15421 per centum, ad valorem as women’s wearing apparel, not ornamented, of cotton,…