Pistorino & Co. v. United States

LaNdis, Judge:

This protest involves women’s wearing apparel (i.e. jacket fronts) imported from Hong Kong and entered at a total value of $18,340. Plaintiff1 in its protest has for duty purposes divided the total value of the wearing apparel into component values of (1) $9,588 free of duty under TSUS item 800.00, as American goods returned, and (2) $8,752 dutiable under TSUS item 806.20 at the rate of 42.5 per centum provided for in TSUS item 382.03.

The jacket fronts were appraised as entered. In liquidating the entry for duty purposes, the district director at Boston, Mass, classified the…