Merry Mary Fabrics, Inc. v. United States

Landis, Judge:

This action was tried before me at Los Angeles, California, and involves the classification of a cotton pile fabric which originated in the People’s Republic of China, was shipped to Hong Kong and exported subsequently from Hong Kong to the United States in May 1972.

Customs officials classified the fabric as velvet under the Tariff Schedules of the United States (TSUS) item 346.35, dutiable at 70 per centum ad valorem.1

Plaintiff contends that the fabric is properly classifiable as plain-back velveteen, dutiable at 31.25 per centum ad valorem pursuant to TSUS item 346.15.…