Venetianaire Corp. of America v. United States

Maletz, Judge:

These two protests which were consolidated for trial involve the proper tariff classification of articles invoiced as “plastic bead window curtains” that were imported from Hong Kong through the port of New York in 1967. The importations were classified by customs under item 741.50 of the tariff schedules as articles, not specially provided for, of beads, and assessed with duty at the rate of 25.5 percent.1

Plaintiff protests and claims that the importations are properly classifiable under item 772.35 as curtains or drapes or like furnishings of plastic, dutiable at only 12.5…