Venetianaire Corp. of America v. United States

Ke, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain zippered mattress and pillow covers imported from Taiwan in 1963. The articles were classified by the customs officials as plastic household articles, not specially provided for, under item 772.15 of the Tariff Schedules of the United States, and were assessed with duty at 17 per centum ad valorem. Plaintiff has protested the classification, and claims that the imported articles are properly dutiable at the rate of 12% per centum ad valorem under item 772.35 of the…