Jimlar Corp. v. United States

Maletz, Judge:

This is a motion by plaintiff for summary judgment pursuant to rule 8.2. Defendant opposes the motion on the ground that there exists a genuine issue as to a material fact that requires resolution by a trial.

The action involves the proper tariff classification of an entry of footwear originating in and exported from Taiwan and imported at the port of San Francisco in 1973. The imported footwear was classified under item 700.80 of the tariff schedules, as modified by T.D. 68-9, as footwear with uppers of fibers other than vegetable fibers and assessed duty at the rate of 12.5% ad…