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ENDICOTT JOHNSON CORP. v. UNITED STATES

C.D. 4787; Court No. 75-7-01897.

470 F.Supp. 845 (1979)

ENDICOTT JOHNSON CORPORATION v. UNITED STATES.

United States Customs Court.

February 1, 1979.

Attorney(s) appearing for the Case

Rode & Qualey, New York City (John S. Rode, Michael S. O'Rourke and Patrick D. Gill, New York City, of counsel), for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C. (David M. Cohen, Chief, Customs Section, New York City, and Madeline B. Cohen, trial attorney, Washington, D. C.), for defendant.

MALETZ, Judge:

In this case the court is called upon to determine the proper tariff classification of certain cotton canvas shoe uppers that were exported from Japan in 1972 and entered at the port of New York during the same year. Upon entry, the merchandise, described on the invoices as "Canvas Shoe Uppers," was classified by the government under Item 380.00 of the Tariff Schedules of the United States (TSUS) as "* * * other men's or boys' wearing apparel, ornamented...

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