Camel Manufacturing Co. v. United States

OPINION

WATSON, Judge:

This action takes the court back into the great outdoors to decide whether certain imported nylon tents should have been classified as sports equipment under Item 735.-20 of the Tariff Schedules of the United States, rather than as textile articles not specially provided for under Item 389.60.

At stake for plaintiff is the difference in customs duty between the duty of 10% ad valorem under the claimed provision of sports equipment and the duty of 25 cents per pound, plus 15% ad valorem under the classified provision.

The tents in question are designed to hold approximately…