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PALOS v. U.S.

Court No. 85-06-00824.

737 F.Supp. 1191 (1990)

P.F. PALOS, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

May 10, 1990.

Attorney(s) appearing for the Case

Grunfeld, Desiderio, Lebowitz & Silverman, (Steven P. Florsheim), New York City, for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, International Trade Field Office, Commercial Litigation Branch (Saul Davis), and (Chi S. Choy, U.S. Customs Service, New York City, of counsel), for defendant.

MEMORANDUM OPINION AND ORDER

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Brazil and described on the customs invoices as "plastic shoe soles."

The imported merchandise entered at the port of San Juan, Puerto Rico, and was classified by the Customs Service as "[o]ther footwear," under item 700.60 of the Tariff Schedules of the United States...

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