Paillard, Inc. v. United States

In my view, the issue in this case turns primarily on whether the importer has failed to show by substantial evidence that the collector’s classification was erroneous. I believe he has failed to meet his burden of proof and so concur in the result reached by the majority.

It is well settled that the burden is on the protestant to show by substantial evidence that (1) the collector’s classification was erroneous, and (2) the asserted classification of the merchandise in issue is proper, e.g., Novelty Import Co. v. United States, 53 CCPA 28, C.A.D. 872 (1966); Brown Boveri Corp. v. United…