Endicott Johnson Corp. v. United States

Maletz, Judge:

In this case the court is called upon to determine the proper tariff classification of certain cotton canvas shoe uppers that were exported from Japan in 1972 and entered at the port of New York during the same year. Upon entry, the merchandise, described on the invoices as “Canvas Shoe Uppers,” was classified by the government under item 380.00 of the Tariff Schedules of the United States (TSUS) as “* * * other men’s or boys’ wearing apparel, ornamented: Of cotton” and assessed with duty at the rate of 35 percent ad valorem.

At trial, defendant abandoned its classification under…