Railway Express Agency, Inc. v. United States

Mollison, Judge:

The question at issue in this case is the meaning to be ascribed to the term “Turn or turned boots and shoes” used in the Swiss Trade Agreement, reported in T. D. 48093. The plaintiff herein imported certain baby shoes which were assessed with duty at the rate of 20 per centum ad valorem under the provision in paragraph 1530 (e) of the Tariff Act of 1930 for—

Boots, shoes, or other footwear * * * made wholly or in chief value of leather, not specially provided for * * *.

The protest claim is for duty on the merchandise at the rate of 10 per centum ad valorem under the provision…