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INTERNATIONAL SEAWAY TRADING CORP. v. UNITED STATES

C.D. 4375; Protest No. 66/64681-4599-66.

349 F.Supp. 1019 (1972)

INTERNATIONAL SEAWAY TRADING CORP. v. UNITED STATES.

United States Customs Court, First Division.

September 12, 1972.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City (Charles P. Deem, New York City, of counsel), for plaintiff.

E. Grey Lewis, Acting Asst. Atty. Gen. (Herbert P. Larsen and Harold L. Grossman, New York City, trial attys.), for defendant.

Lamb & Lerch, New York City (Richard J. Kaplan, New York City, of counsel), amicus curiae.

Before WATSON, MALETZ, and RE, Judges.

C.D. 4375; Protest No. 66/64681-4599-66 against the decision of the collector of customs at the port of New York.

MALETZ, Judge:

This case presents the question as to the proper tariff classification of footwear imported from Hong Kong that was described on the invoice as "Basketball High Shoes". The imported footwear was classified under item 700.60 of the Tariff Schedules of the United States as "[f]ootwear (whether or not described elsewhere in this subpart...

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