Garay & Co. v. United States

Ford, Judge:

This action is before the court on cross-motions for summary judgment filed pursuant to rule 8.2 of the rules of this court. This merchandise consists of linen handbags, styles SB7559 and SB7560, which were classified under item 706.20, Tariff Schedules of the United States, as modified by T.D. 68-9, as handbags of textile material wholly or in part of braid and assessed with duty at the rate *7of 21 per centum ad valorem. The classification is based upon the construction of the inner portion of the handles.

Plaintiff contends the inner portion of the handles is not braid.…