United Merchants, Inc. v. United States

Rao, Judge:

The merchandise involved in this case consists of panels, a form of curtain, composed in chief value of polyester fabric which was woven from a polyester yarn spun from man-made fibers of polyester.

It was assessed with duty at 2444 Per centum ad valorem plus 25 cents per pound under item 367.60, Tariff Schedules of the United States, as modified, as furnishings of textile materials, not ornamented, of man-made fibers, not knit, nor of pile construction, nor of glass.

It is claimed in the complaint that the imported panels are properly dutiable at 10 per centum ad valorem under item…