Far Eastern Department Store U.S.A., Inc. v. United States

Memorandum Opinion and Order

Watson, Judge:

This action is before the Court on crossmotions for summary judgments. The imported merchandise consists of men’s casual footwear, described on the commercial invoices as "Kool Komforts.” The merchandise has an appearance which matches its name in that it consists of a slip-on shoe with a cotton mesh upper portion and a rubber outer sole which has flecks of cork in its body. Circling the entire shoe and covering the line between the cotton upper and the outer sole is a jute band about three-quarter of an inch wide. Under the jute band is another…