Authentic Furniture Products, Inc. v. United States

MaRket, Ohief Judge.

This appeal is from the decision, and judgment of the United States Customs Court, First Division, 68 Cust. Ct. 204, 343 F. Supp. 1372, C.D. 4362 (1972) overruling appellant’s protest to the classification of imported pieces of wooden bunk beds as parts of furniture under TSUS item 727.40, as modified. Appellant, relying on General Interpretative Pule 10(h),1 claims the proper classification to be as furniture other than chairs under item 727.35, as modified.

The merchandise consists of wooden-headboards, footboards, posts, ladders and guardrails in unassembled condition.…