Intercontinental Fibres, Inc. v. United States

WatsoN, Judge:

This case raises the issue of whether certain imported merchandise was properly classified as yarns of man-made fibers with twist of not over 20 turns per inch pursuant to item 310.01 of the Tariff Schedules of the United States, as modified by T.D. 68-9, and assessed with duty at the rate of 20^ per pound.1 Plaintiff claims the proper classification should be as grouped filaments within the meaning of item 309.31 of the TSUS, as modified by T.D. 68-9, dutiable at the rate of 16.5% ad valorem.2

The outcome of this case depends on whether the imported merchandise consists of…