DOLLIFF & CO. v. UNITED STATES

C.D. 4158; Protest No. 65/22497-19364.

319 F.Supp. 1392 (1970)

DOLLIFF & COMPANY, Inc. v. UNITED STATES.

United States Customs Court, First Division.

December 31, 1970.


Attorney(s) appearing for the Case

Walter E. Doherty, Jr., Boston, Mass., for the plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Patrick D. Gill and Gilbert Lee Sandler, New York City, trial attys.), for the defendant.

Before WATSON, MALETZ, and RE, Judges.


RE, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain leather shoes imported from Italy. They were classified by the customs officials as "footwear, of leather * * * for other persons (than men, youths, and boys)" under item 700.40 of the Tariff Schedules of the United States, and were therefore assessed with duty at the rate of 20 per centum ad valorem. Plaintiff has protested this classification...

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