Gimbel Bros. v. United States

Foed, Judge:

This case and the case of The Barbizon Corporation v. United States, 48 Cust. Ct. 27, C.D. 2309, decided concurrently, involve the basic proposition of whether an article made of a “synthetic textile,” but not made from cellulose, a cellulose hydrate, a compound of cellulose, or a mixture containing any of the foregoing, can be properly classified under the provisions of paragraph 1529(a) of the Tariff Act of 1930, or as modified.

The merchandise involved in this case consists of certain nylon girdles, in part lace, which were assessed with duty at the rate of 35i/2 per centum ad…