Better Home Plastics Corporation v. United States

RICH, Circuit Judge.

This appeal is from a decision entered 9 February 1996 by the United States Court of International Trade on a stipulation of agreed facts in a customs classification case, No. 93-01-00065, involving inexpensive imported shower curtain sets. The court ordered Customs to set aside its classification of the sets and reclassify the sets as requested by the plaintiff. We affirm.

BACKGROUND

The shower curtain sets in question comprise an outer textile curtain, an inner plastic magnetic liner, and plastic hooks. The outer textile curtain typically has a decorative pattern, and…