W. T. Grant Co. v. United States

Maletz, Judge:

These consolidated actions involve the dutiable status of merchandise in chief value of cotton consisting of cotton shirts, cotton shorts and cotton slacks. The merchandise — which was imported from Japan and Hong Kong from 1959 to 1963 and entered at the port of New York — was invoiced as Little Boys' *4Cabana Sets, Little Boys' Shirt and Short Sets, Little Boys' Shirt and Slack Sets and Little Boys’ Flannel Shirt and Lined Corduroy Slack Sets.

The cotton shirts were assessed at 25 percent ad valorem as shirts of cotton, not knit or crocheted, under paragraph 919 of the Tariff Act…