American Customs Brokerage Co. v. United States

Donlon, Judge:

The issue before us here is whether merchandise, described as “Judo Tatami” or “Judo Mats with Plastic Top,” classified by reason of chief value under modified paragraph 1312, are more particularly described as floor coverings under paragraph 1021, as the consolidated protests claim.

The competing provisions are as follows :

Classified under the provisions of paragraph 1312, Tariff Act of 1930, as modified 'by the Sixth Protocol to the General Agreement on Tariffs and Trade, T.D. 54108:

Manufactures of filaments, fibers, yarns, or threads, of rayon or other synthetic textile, and…