Canadian Vinyl Industries, Inc. v. United States

WATSON, Judge:

This case involves an importation composed of a glossy polyurethane “skin” on one'side and a nylon fabric on the reverse. The merchandise was classified as other fabrics of textile materials of man-made fibers, coated or laminated with plastic. 1 Plaintiff’s principal claim 2 is for classification as flexible sheets almost wholly of plastic, made in imitation of patent leather. 3

Plaintiff disproved the correctness of the classification by showing that the importation was not wholly or in chief value of the nylon textile material which, under general headnote 9(f)(i), 4 would be…