United Merchants, Inc. v. United States

MARKEY, Chief Judge.

This is an appeal from the decision and judgment of the United States Customs Court, 67 Cust.Ct. 413, 337 F.Supp. 452, C.D. 4307 (1971), sustaining the collector’s classification of imported polyester panels under TSUS item 367.-60 as furnishings of textile materials, not ornamented, of man-made fibers, not knit, nor of pile construction, nor of glass. We affirm.

The merchandise consists of plain panels, a form of curtain, composed in chief value of polyester fabric which was woven from a polyester yarn spun from man-made fibers of polyester.

Appellant contends the…