W. J. Byrnes & Co. v. United States

Wilson, Judge:

The importation under consideration is invoiced as “Paper Slippers” and was classified by the collector under paragraph 1530 (e) of the Tariff Act of 1930 as “Boots, shoes, or other footwear * * * the uppers of which are composed wholly or in chief value of wool, cotton, ramie, animal hair, fiber, rayon or other synthetic textile, silk, or substitutes for any of the foregoing, whether or not the soles are composed of leather, wood, or other materials,” and was assessed at the rate of 35 per centum ad valorem. The plaintiffs contend that the merchandise is properly classifiable…