Blairmoor Knitwear Corp. v. United States

RAO, Chief Judge:

The plaintiffs herein filed suit against the United States seeking a refund of duties alleged to have been erroneously assessed and paid on several importations of woolen sweaters from Spain. This merchandise was classified as ornamented wearing apparel, knit, of wool, under item 382.03 of the Tariff Schedules of the United States and duty was levied thereon at the rate of 42.5 per centum ad valorem.

It is the contention of the plaintiffs that the merchandise should be properly classified as knitted wool wearing apparel, not ornamented, valued over $5 per pound, under item…