Cornet Stores v. United States

Nichols, Judge:

Tbe merchandise involved in these cases, consolidated at the trial, described on the invoices as toyo cloth sneakers, consists of rubber-soled footwear with toyo cloth uppers. It was imported from Japan and entered at the port of Los Angeles, during 1960. Counsel stipulated at the trial that the articles were in chief value of rubber, and the material of the uppers was referred to both as toyo cloth and as toyo paper. The shoes were classified as footwear, the uppers of which are composed wholly or in chief value of a substitute for cotton, with soles wholly or in chief value…