United States v. Baylis Bros.

Baldwin, Judge.

This is an appeal by the United States from the decision and judgment of the United States Customs Court, Third Division,1 sustaining the importer’s protest that certain smocked dress fronts for use in children’s dresses qualify for special duty treatment under item SOT.00 of the Tariff Schedules of the United States [TSUS].

The components of the merchandise involved are fabric and thread of American origin. Prior to exportation from this country, the fabric was cut into pieces of a predetermined size and shape, and a design made up of dots was stencilled on the fabric pieces.…