Stylo Matchmakers International, Inc. v. United States

Richardson, Judge:

The merchandise in this action consists of polyvinyl chloride injection molded (one continuous piece of mate*79rial) golf shoes manufactured in and exported from England, and entered at Boston on December 7, 1970. They are described on the commercial invoice as “style PP30 Mens black/white waterproof super greensneaker.”

The shoes were classified in liquidation under TSUS item 700.53 at the duty rate of 37.5 percent ad valorem. Item 700.53, with its superior heading, reads as follows:

Footwear (whether or not described elsewhere in this subpart) which is over 50 percent by weight…