Legal Opinion
Excelsior Import Associates, Inc. v. United States
United States Customs Court
Decided December 13, 1977No. C.D. 4726; Court 76-11-02563PublishedCited by 6 opinions
1Opinion of the Court
BOE, Judge:
The merchandise in question in the above-entitled action described as women’s cotton gauze shirts was imported from India and entered at the port of New York on July 16, 1975 and July 31, 1975.
Upon liquidation the merchandise was classified under item 382.00, TSUS, providing in pertinent part:
Schedule 3. — TEXTILE FIBERS AND TEXTILE PRODUCTS
Part 6. — Wearing Apparel and Accessories
Subpart F. — Other Wearing Apparel
Women’s, girls’, or infants’ lace or net wearing apparel, whether or not ornamented, and other women’s, girls’, or infants’ wearing apparel, ornamented:
382.00 Of…
2Cases cited4 opinions
- The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
- Blairmoor Knitwear Corp. v. United StatesUnited States Customs Court · 1968
- Baylis Bros. Inc. v. United StatesUnited States Customs Court · 1968
- The Baylis Brothers, Inc. v. The United StatesCourt of Customs and Patent Appeals · 1969
3Cited by6 opinions
- Excelsior Import Associates, Inc. v. United StatesCourt of Customs and Patent Appeals · 1978
- Ferriswheel v. United StatesUnited States Customs Court · 1980
- Gelmart Industries Inc. v. United StatesUnited States Court of International Trade · 1987
- Nissho-Iwai American Corp. v. United StatesUnited States Court of International Trade · 1987
- Generra Sportswear Co. v. United StatesUnited States Court of International Trade · 1986
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