Venetianaire Corp. of America v. United States

Baldwin, Judge.

This appeal is from the decision and judgment of the United States Customs Court, First Division,1 overruling the importer’s protest to the classification of certain mattress and pillow covers, as “other’-’ plastic household articles not specially provided for, under item 772.15, TSUS. The mattress and pillow covers have zippers, and are stipulated to be in chief value of plastic. The importer contends that the merchandise is properly classified under TSUS item 772.35-as plastic furnishings “like” those specially provided for in that item. We agree with the importer, and…