Carter Footwear v. United States

Memorandum Opinion and Order

Tsoucalas, Judge:

Plaintiff brings this action challenging the refusal of the Customs Service to allow duty free treatment under item 807.00, TSUS, for certain parts of shoe uppers. The imported merchandise includes textile vamps, precut in the United States and exported to the Dominican Republic for assembly, where a layer of plastic was applied to the vamp. Customs classified the merchandise under item 386.50, TSUS, and liquidated the merchandise at 10.5 percent ad valorem. Plaintiff contests this classification alleging that the vamps qualify as American goods…