Le Jeune, Inc. v. United States

Kao, Judge:

The merchandise involved in this case consists of articles described on the invoice accompanying the protest as “Mfg. Raffia, TüRabast, á ca. 22m/24 yds.” Plaintiff claims that the commercial and more appropriate description of the product is by its trade name, “Swistraw.” The imported product was assessed with duty at 22 per centum ad valorem under item 310.91, Tariff Schedules of the United States, as “Yams put up for handwork, * * * of man-made fibers.” Plaintiff contends that the merchandise is properly classifiable under item 309.21 of said tariff schedules, as modified by…