United States v. H. Rosenthal Co.

MarKey, Chief Judge.

The Government, appeals from the judgment of the U.S. Customs Court, 81 Cust. Ct. 77, C.D. 4769 (1978), sustaining H. Rosenthal Co.’s (Rosenthal’s) classification protest relating to imported men’s and boy’s parkas. Judge Morgan Ford held that proper classification was under item 376.56,2 TSUS, as “coated rainwear.” We affirm.

*9Background

The parkas, imported from South Korea in August 1973, were made from nylon fabric coated with a waterproofing acrylic polymer. Invisible to the unaided eye, the coating is visible under a microscope at 35x magnification.

The Customs Service…