Poland Bros. v. United States

Re, Judge:

The merchandise in this case consists of vinyl garment bags imported from Japan in 1966. It has been classified for customs purposes as “household articles not specially provided for” under item 772.15 of the Tariff Schedules of the United States and was consequently assessed with duty at 17 per centum ad valorem. Plaintiff protested and claims that the merchandise is properly classifiable under item 772.20 of the tariff schedules which covers “[containers of rubber or plastics, with or without their closures, chiefly used for the packing, transporting, or marketing of merchandise,”…