Amity Fabrics, Inc. v. The United States

ALMOND, Judge.

This is an appeal from the decision and judgment of the United States Customs Court, Second Division,1 holding that the imported twill back velveteen pile fabric is eo nomine provided for in item 346.24 of the Tariff Schedules of the United States (TSUS), 22.5 per cent ad valorem, and is subject to duty as so classified.

Appellant contends that the merchandise is properly classifiable under paragraph 907 of the Tariff Act of 1930, as modified and supplemented by T.D. 51802 and T.D. 54399, respectively, and' as amended by Public Law 86-795, as waterproof cloth, with duty…