United States v. Canadian Vinyl Industries, Inc.

Nichols, Judge.1

This appeal is from the judgment of the United States Customs ’Court, 76 Cust. Ct. 1, C.D. 4626, 408 F. Supp. 1377, sustaining ap-pellee’s claim that its imported merchandise is entitled to classification under item 771.40, Tariff Schedules of the United States (TSUS), •instead of under item 355.82, TSUS, as classified. Appellee alternatively claimed classification under items 771.42, 774.60 and 355.85. We affirm.

The pertinent statutory provisions involved in this appeal, with ¡rates of duty in effect at time of importation, are as follows:

Tariff Schedules of the United States…