De Haan Co. v. United States

Nichols, Judge:

The merchandise covered by the protests herein consists of footwear, imported from Mexico during 1944 and 1945. It *40was assessed with duty at 20 per centum ad valorem under paragraph 1530(e) of the Tariff Act of 1930, as footwear wholly or in chief value of leather and is claimed to be dutiable at 10 per centum ad valorem under said paragraph, as modified by the trade agreement with Mexico, T.D. 50797, as huaraches.

The pertinent provisions of the tariff act are as follows:

Par. 1530. * * *

ij: í¡í í¡í ;J:(e) Boots, shoes, or other footwear (including athletic or sporting boots and…