Tilton Textile Corp. v. United States

Malétz, Judge:

This action involves the proper classification of “carded greige unbleached woven fabric, wholly of cotton,, Style No. 44144,” exported from' Portugal and entered at the port of Norfolk, Virginia in-1969 .and, 1970. The merchandise was classified by Customs as a pile fabric, specifically, cotton plainback velveteen,, under item 346.15 of the Tariff Schedules of the United States (TSUS) and assessed duty at the rate of 25 per centum ad valorem.

Plaintiff contends that the import is not a pile fabric within the intendment of item 346.15 and its governing heading,,, but that it is *28pr…