Excelsior Import Associates, Inc. v. United States

Appeal from the judgment of the U.S. Customs Court, 79 Cust. Ct. 144, C.D. 4726, 444 F. Supp. 780 (1977). The court held that plaintiff (appellant) had not overcome the presumption of correctness of the classification of the imported shirts under TSUS item 382.00, and had not proven its claimed classification (TSUS 382.33) correct.

*2Upon thorough consideration of the record, briefs, and oral arguments, we are in full agreement with the opinion of Judge Boe and adopt it as our own adding only the following comments.

Appellant’s contention, that error occurred in the characterization of its…